Examlex
What criteria differentiates a pseudocoelomate versus a coelomate animal?
Audits
Independent examinations of financial records and statements by a third party to ensure accuracy and compliance with accounting principles.
Managers' Certification
The process by which company managers formally attest to the accuracy and completeness of the financial statements.
Sarbanes-Oxley (SOX)
A U.S. federal law enacted to protect investors by improving the accuracy and reliability of corporate disclosures, enhancing financial reporting and corporate governance.
Securities and Exchange Commission
A U.S. regulatory agency responsible for enforcing federal securities laws, regulating the securities industry, and overseeing the nation’s stock and options exchanges.
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