Etats-Unis : la SEC décide un assouplissement de la loi Sarbanes-Oxley - RDE 07-237
| Auteur | Legal News |
La SEC (Securities and Exchange Commission) a annoncé le 22 mai 2007 qu'elle avait adopté de nouvelles règles visant à assouplir les conditions d'application de la loi Sarbanes-Oxley. Votée en 2002 en réponse au scandale provoqué par l'affaire Enron, cette loi réforme la comptabilité des sociétés cotées et renforce la protection des investisseurs en imposant notamment de nouvelles obligations de transparence et de contrôle des pratiques comptables. La SEC s'est ainsi prononcée en faveur d'une application plus souple des dispositions de la "section 404" de la loi qui imposait des procédures de contrôle interne très strictes pour la publication de leurs comptes. Les nouvelles...
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