Division of corporation finance: sarbanes-oxley act of 2002 – frequently asked questions november 8, 2002 (revised november 14, 2002) the answers to these frequently asked questions represent the views of the division of corporation finance they are not rules, regulations nor statements of the securities and exchange. Sarbanes-oxley act interpretive issues under § 402 – prohibition of certain insider loans section 402 of the sarbanes-oxley act of 2002 was enacted to prohibit publicly.
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