INKRAH Law ·
United States
· Hukum Pasar Modal
Sarbanes-Oxley Act of 2002
Undang-Undang Sarbanes-Oxley 2002
Public Law 107-204 (2002)
Public Law 107-204 (2002).
Official source →
Bahasa Indonesia
Key Subject Matter
Diundangkan setelah skandal Enron dan WorldCom: memperkuat akuntansi korporasi dan independensi auditor (membentuk PCAOB), tanggung jawab eksekutif atas laporan keuangan, dan sanksi pidana atas penipuan.
English (United States)
Key Subject Matter
Enacted after the Enron and WorldCom scandals: it strengthens corporate accounting and auditor independence (creating the PCAOB), executive responsibility for financial reports, and criminal penalties for fraud.
INKRAH Note
Public Law 107-204; 116 Stat. 745. Administered together by the SEC and the Public Company Accounting Oversight Board (PCAOB).
Disclaimer: The English text is the authoritative version of this law; the Indonesian is an unofficial INKRAH translation. Always verify against the official source and check its current status.
Official source →
Article by Article
Section 302
— Corporate Responsibility for Financial Reports
Bahasa IndonesiaPejabat eksekutif utama dan pejabat keuangan utama wajib menyatakan (certify) dalam setiap laporan tahunan dan triwulanan bahwa mereka telah menelaah laporan itu, bahwa laporan itu tidak memuat pernyataan tidak benar atau penghilangan fakta material, dan bahwa laporan keuangan menyajikan secara wajar kondisi keuangan dan hasil usaha emiten.
English (United States)The principal executive officer and principal financial officer must certify in each annual and quarterly report that they have reviewed the report, that it contains no untrue statement or omission of a material fact, and that the financial statements fairly present the financial condition and results of operations of the issuer.
Section 404
— Management Assessment of Internal Controls
Bahasa IndonesiaSetiap laporan tahunan wajib memuat laporan pengendalian internal yang menyatakan tanggung jawab manajemen untuk membangun dan memelihara struktur serta prosedur pengendalian internal yang memadai bagi pelaporan keuangan, beserta penilaian efektivitasnya, yang harus diatestasi oleh auditor emiten.
English (United States)Each annual report shall contain an internal control report stating management's responsibility for establishing and maintaining an adequate internal control structure and procedures for financial reporting, together with an assessment of their effectiveness, which the issuer's auditor shall attest to.
Section 906
— Criminal Certification of Financial Reports
Bahasa IndonesiaSetiap laporan berkala yang memuat laporan keuangan wajib disertai pernyataan tertulis oleh chief executive officer dan chief financial officer bahwa laporan itu sepenuhnya memenuhi hukum efek dan menyajikan secara wajar, dalam semua hal yang material, kondisi keuangan dan hasil usaha; pernyataan yang sengaja keliru diancam denda dan penjara.
English (United States)Each periodic report containing financial statements shall be accompanied by a written certification by the chief executive officer and chief financial officer that the report fully complies with the securities laws and fairly presents, in all material respects, the financial condition and results of operations; a knowingly false certification is punishable by fine and imprisonment.
