Abstracted from: Looking Under The Rocks: Due Diligence After Sarbanes-Oxley
By: Mark High Dickinson Wright, Detroit, MI
Business Law Today - Vol. 15, No. 1, Pgs. 13-17
Overview: Focuses on how Sarbanes-Oxley impacts the acquisition of privately held companies by publicly traded ones. Describes the basic requirements and accounting rules to which the buyer must respond, and explains that due diligence must take these factors into consideration. Notes that the SEC allows some post-acquisition leeway before assessing technical violations
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