Examlex
Programming languages perform array ________ checking,which means they do not allow a program to use an invalid array subscript.
Sarbanes-Oxley Act
Federal legislation designed to deter and punish corporate and accounting fraud and corruption and to protect the interests of workers and shareholders through enhanced financial disclosures, criminal penalties on CEOs and CFOs who defraud investors, safeguards for whistleblowers, and establishment of a new regulatory body for public accounting firms.
Public Accounting Oversight Board
A regulatory body responsible for overseeing the audits of public companies to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.
Securities & Exchange Commission
A U.S. government agency responsible for enforcing federal securities laws, regulating the securities industry, and ensuring stock market integrity.
GAAP
Generally Accepted Accounting Principles; a collection of commonly followed accounting rules and standards for financial reporting.
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