In July 2002 the U.S. president signed into law the Sarbanes-Oxley Act. It requires chief executives and chief financial officers of public companies to certify that their company's financial statement filed with the SEC are materially accurate and complete, and that in all material respects they present fairly the financial condition and results of operations of the issuer. These certifications subject the signers to potential civil and criminal liability for false certifications.萨班法案要求上市公司的CEO和CFO对提交给SEC的财务报告的真实性、完整性负法律责任。 这个法案导致公司审计成本过高。

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