27-1-3.5-3.7. "SOX compliant entity"

IN Code § 27-1-3.5-3.7 (2019) (N/A)
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Sec. 3.7. As used in this chapter, "SOX compliant entity" means an entity that is required to be compliant, or is voluntarily compliant, with all of the following provisions of the federal Sarbanes-Oxley Act of 2002 (Public Law 107-204):

(1) The preapproval requirements of Section 201.

(2) The audit committee independence requirements of Section 301.

(3) The internal control over financial reporting requirements of Section 404.

As added by P.L.146-2015, SEC.11.