Requirement (SOX)
Section 303: Improper Influence on Conduct of Audits
Requirements SOX
Description
Description
It shall be unlawful for any officer or director of an issuer to take any action to fraudulently influence, coerce, manipulate, or mislead any auditor engaged in the performance of an audit for the purpose of rendering the financial statements materially misleading.
Comment
Concerns: public accounting firms, auditees