The Sarbanes-Oxley Act of 2002 established specific procedures to ensure ethical conduct at the highest levels of the company, including the Board of Directors.

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The Sarbanes-Oxley Act of 2002 was enacted to increase transparency and accountability in corporate financial reporting. It established several procedures, including requirements for CEOs and CFOs to certify financial statements and disclosures, the establishment of an independent audit committee, and protections for whistleblowers. Additionally, it imposed criminal penalties for fraud and provided for increased oversight by the Securities and Exchange Commission (SEC). These measures were intended to promote ethical conduct at all levels of the company, including the Board of Directors.

The Sarbanes-Oxley Act of 2002 Established Specific Procedures to Ensure