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Most observers would agree that the Sarbanes-Oxley Act (SOA) is the single most important piece of
legislation affecting corporate governance, financial disclosure and the practice of
public accounting since the US securities laws of the early 1930s. It is, moreover, a
law that came into being in the glare of a very bright, very hot spotlight.
By now there is a daunting amount of verbiage around SOA. With this site,
Manhattan Group™ aims to help the user make some sense of it all.
Here you will find the text of the law and the supporting SEC regulations.
We will be continuously augmenting this site. One source of new material will be
you, the reader. Please let us know what you found more and less useful and what
you would like to see added to the site. We intend it to be a public resource;
help us make it one.
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