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SOX — Sarbanes-Oxley Act of 2002
The Sarbanes-Oxley Act (SOX) is a U.S. federal law enacted in 2002 to enhance corporate accountability and financial transparency in response to major corporate scandals. It applies to publicly traded companies, mandating stricter financial reporting, internal controls, and governance standards.
US Government • United States
SPS 310 — Prudential Standard SPS 310 Audit and Related Matters
Prudential Standard SPS 310 establishes requirements for conducting audits and related matters for the superannuation industry in Australia. It ensures compliance with financial reporting and auditing practices in accordance with regulatory standards.
Australian Prudential Regulation Authority (APRA) • Australia
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