A certified public accountant, James Kasim has been licensed to practice in California since 1994. He spent 12 years with Ernst & Young in Los Angeles, where he gained considerable experience ensuring compliance with a range of financial service industry rules and regulations. Among James Kasim’s areas of expertise is the Sarbanes-Oxley Act of 2002.
Named after its chief architects, Senator Paul Sarbanes and Representative Michael Oxley, Sarbanes-Oxley introduced significant regulatory changes to general financial practice and corporate governance. Many of its rules and policies amend or supplement existing security regulation in order to better protect investors from fraudulent corporate accounting activities.
The two key provisions of Sarbanes-Oxley are Section 302, which requires that senior management certify the accuracy of reported financial statements, and Section 404, which mandates that management and auditors establish internal accounting controls and methods to report on the sufficiency of those controls. Accounting professionals must be aware that organizations of all sizes must comply with these mandatory provisions.
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