Month: October 2012

The Public Company Accounting Board or PCAOB was created under the Sarbanes Oxley Act of 2002. Under the SEC, the board is charged with overseeing the audit of public companies that are subject to the securities laws to protect investors. …

Privilege Under SOX in a PCAOB Inspection of an Audit Firm Read More »

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Insider trading is generally predicated on deception of the company and its shareholders or the source of the information. The SEC and the DOJ typically charge insider trading as a violation of Exchange Act Section 10(b). That antifraud section is …

Insider Trading: A Theory In Search of A Statutory Base? Read More »

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