How to keep your ethics code SOX-compliant

SOX Section 406 is easily overlooked, no matter how large the company. The section requires management to include their code of ethics as an exhibit in its annual report or Web site and provide free copies on request. If a company does not have an ethics code, it must publicly explain why. Any senior-executive exemptions must also be disclosed. However, SOX also provided for seven requirements for codes of ethics that just might constitute mitigating circumstances for companies that run into legal problems. It makes sense to pay attention to these requirements.

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