© D.L. Crumbley
Code of Ethics Required by Sarbanes-Oxley
Section 406: Public issuer has to adopt a code of ethics for senior financial officers to deter wrong –doing and to promote
Honest and ethical conduct.
Full, fair, accurate, timely and understandable disclosure in SEC filings.
Compliance with government laws, rules, and regulations.
Prompt internal reporting code violations;
Accountability for adherence to the code.