“Sarbanes Oxley is not about checking boxes. It is about accountability. If you audit a financial statement, if you are the CEO of a publicly traded company, indeed, if you have any role in the capital markets, you must be accountable for your actions.”

If you audit a financial statement, if you are the CEO of a publicly traded company, indeed, if you have any role in the capital markets, you must be accountable for your actions.” 

William McDonough