Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002

Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002
док.
сокр. CARTA учет, юр., амер. закон "Об отчетности, ответственности и прозрачности деятельности корпораций и аудиторов", 2002 г.* (закон, направленный на повышение ответственности корпораций перед кредиторами и инвесторами и развитие сильной и независимой системы аудита; предписал создать независимый орган под эгидой Комиссии по ценным бумагам и биржам, наделенный надзорными и административными функциями в отношении общественных бухгалтеров; закон был принят под влиянием скандала, связанного с махинациями с финансовой отчетностью в компании Enron, который подорвал доверие инвесторов к американскому фондовому рынку)
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