Which regulatory compliance regulation sets requirements for all U.S. public company boards, management and public accounting firms regarding the way in which corporations control and disclose financial information?
- Gramm-Leach-Bliley Act (GLBA)
- Health Insurance Portability and Accountability Act (HIPAA)
- Federal Information Security Management Act of 2002 (FISMA)
- Sarbanes-Oxley Act of 2002 (SOX)
Explanation: There are five major regulatory compliance regulations including:
- Federal Information Security Management Act of 2002 (FISMA) – specifies security standards for U.S. government systems and contractors to the U.S. government.
- Sarbanes-Oxley Act of 2002 (SOX) – sets new or expanded requirements for all U.S. public company boards, management and public accounting firms regarding the way in which corporations control and disclose financial information.
- Gramm-Leach-Bliley Act (GLBA) – established that financial institutions must ensure the security and confidentiality of customer information; protect against any anticipated threats or hazards to the security or integrity of such information; and protect against unauthorized access to or use of customer information that could result in substantial harm or inconvenience to any customer.
- Health Insurance Portability and Accountability Act (HIPAA) – requires that all patient personally identifiable healthcare information be stored, maintained, and transmitted in ways that ensure patient privacy and confidentiality.
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