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For each of the following, identify in Column 1 the category to which the account belongs, in Column 2 the normal balance for the account, and in Column 3 the financial statement that the account appears upon.
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Sarbanes-Oxley Act
A federal law established in 2002 aimed at improving corporate governance and accountability, in response to financial scandals.
Securities Fraud
A type of serious financial fraud involving the manipulation of the securities markets, such as insider trading or misleading statements by companies.
Corporate Fraud
Illegal activities undertaken by an individual or company in a deceitful manner, aimed at financial gain.
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