Sarbanes-Oxley Act of 2002
Prepared For
Up and Coming
Accountants
Prepared By
February 16, 2008
Letter of Intent
February 16, 2008
To: Up and Coming Accountants
I have written this report in order to fulfill my graduation requirements at Southwestern College. Also to become more knowledgeable on the Sarbanes-Oxley Act of 2002 (SOX) and the impact it has had on the business world.
Today I am addressing you on information that can help you have a quick overview of SOX. You may not be an accountant today but if you are studying a business or financial degree program you will learn the role that SOX has set in the business world.
You must be informed, on what SOX is set up for and the intent in which it is to be used.
I have enclosed a report on the importance of understanding definitions and common terms as well as the changes made. I will show you how not to make the errors other company’s have.
We will also take a quick glimpse at court cases that helped SOX to come about.
I would like for you to take from this report the knowledge and confidence that you are better informed on SOX.
Tanya D. Lange, Undergraduate Student
Southwestern College
Table of Contents
Letter of Intent i
Introduction ...