Sarbanes-Oxley Act Stirs International Implications


The Public Company Accounting Reform and Investor Protection Act, more commonly known as the Sarbanes-Oxley Act, or SOX-named after its co-sponsors, Senator Paul Sarbanes and Representative Michael Oxley-came into being in the wake of a series of gigantic corporate fraud scandals. The Act was aimed at preventing the types of corporate abuses associated with firms such as Enron, WorldCom and Tyco International, and restoring public confidence in financial accounting.

In 11 sections, SOX set out

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SEC squares off with broker-dealers over data analytics usage

The Gensler administration has ruffled feathers in the broker-dealer community with a new proposal seeking to limit their use of predictive data analytics. But at the heart of this deal is something far more seismic: one of the first attempts by the SEC to regulate AI.

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