OpenPages - Operational Risk Managment Software, Sarbanes-Oxley Compliance Software, IT Governance Software
Contact OpenPages Careers with OpenPages OpenPages Information Center
About OpenPagesBoard of AdvisorsCorporate ValuesDirectionsInvestorsManagement TeamAwardsCareers OpenPages Blog
SolutionsSolution ComponentsTechnologyIndustryRegulations and Laws
OpenPages CustomersOpenForum User Group OpenForum Registration OpenForum Log In OPUS User Symposium
OverviewAdvisory ServicesImplementation ServicesTraining ServicesHosting ServicesCustomer SupportOptimization Services Customer Support Log In
Press Releases Press Coverage Upcoming Events OPUS User Symposium
OverviewAssociation & Education PartnersAdvisory PartnersImplementation PartnersTechnology Partners
The Sarbanes-Oxley Act of 2002 Section 203 - Audit Partner Rotation.

The Sarbanes-Oxley Act of 2002

TITLE II - AUDITOR INDEPENDENCE

<-- Previous

 

SEC. 203. AUDIT PARTNER ROTATION.

Section 10A of the Securities Exchange Act of 1934 (15 U.S.C. 78j–1), as amended by this Act, is amended by adding at the end the following:

"(j) AUDIT PARTNER ROTATION. - It shall be unlawful for a registered public accounting firm to provide audit services to an issuer if the lead (or coordinating) audit partner (having primary responsibility for the audit), or the audit partner responsible for reviewing the audit, has performed audit services for that issuer in each of the 5 previous fiscal years of that issuer.".

 

<-- Previous

About OpenPages

OpenPages is the leading provider of Governance, Compliance and Risk Management solutions for Sarbanes-Oxley Compliance, Financial Controls Management, General Compliance Management, Operational Risk Management and IT Governance. The company’s solutions provide the visibility, decision support and control to improve accountability, better manage risk, achieve compliance with numerous regulations, improve operational performance and align strategies to ensure better results.

Market-leading corporations in financial services, manufacturing, telecommunications, media/entertainment, retail/consumer, energy, high technology, health services and life sciences rely on OpenPages to help them achieve sustainable governance, risk and compliance management -- enabling them to become well-governed businesses. Founded in 1996, the company is headquartered in Waltham, Massachusetts, with regional offices throughout North America and international offices in London, Munich, Paris, Tokyo and Hong Kong.

For more information on OpenPages' suite of business governance software solutions or to register for an online demonstration, please call 781-693-5999 or visit www.openpages.com.