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A board created to oversee the accounting industry and establish standards for audit reports, ensuring independent and accurate audits.

Requires that CEOs and CFOs certify the accuracy of financial statements, holding them accountable for any misrepresentations.

Prohibits personal loans from companies to their executives, preventing conflicts of interest and financial misconduct.

Requires more detailed and transparent financial disclosures from corporations, including off-balance sheet transactions and obligations.

Mandates that companies implement robust internal controls and procedures to ensure accurate financial reporting.

Establishes restrictions on auditors to prevent conflicts of interest, ensuring autonomous and unbiased auditing.

Prevents auditors from providing certain non-audit services to their audit clients, avoiding a potential conflict of interest.

Provides protection for whistleblowers who report fraudulent activities, encouraging the reporting of misconduct without fear of retaliation.

Increases the penalties for securities fraud, aiming to deter wrongdoing and protect investors.

Requires auditors to maintain all audit and review records for at least five years, ensuring that evidence is available for potential investigations.

Requires management to assess the effectiveness of the company's internal controls annually and report the findings.

Mandates a company to disclose whether it has adopted a code of ethics for senior financial officers, promoting ethical conduct.

Requires companies to disclose material off-balance sheet transactions in their financial reports, increasing transparency.

Defines securities fraud as a criminal offense and imposes severe penalties for violations to deter fraudulent practices.