19 August 2007
SOX Act of 2002 applies to both U.S. and non-U.S. issuers.
It applies to all listed US Companies and also applies to non-U.S. companies that are required to file reports with the U.S. Securities and Exchange Commission
It also applies to all non-U.S. companies that have their securities listed on the New York Stock Exchange (NYSE)& other national securities exchanges or Nasdaq and it also applies any companies proposing to do a listing at the US exchanges.
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