The name of a DATA step character variable whose value is a text expression or a SAS statement to be generated. Do not enclose the name of the DATA step variable in quotation marks. A character expression that is resolved by the DATA step to a macro text expression or a SAS statement.
This means, for example, that any foreign private issuer that has listed its securities in the US, or issued securities to the public in the US whether or not listed (such as in a registered exchange offer for high-yield bonds) is subject to the Sarbanes-Oxley Act.
Identification. In 2002 Congress passed the Sarbanes-Oxley Act (SOX), known officially as the Public Company Accounting Reform and Corporate Responsibility Act, in order to bolster accounting, internal control and auditing standards at public corporations for the protection of investors.dentification. In 2002 Congress passed the Sarbanes-Oxley Act (SOX), known officially as the Public Company Accounting Reform and Corporate Responsibility Act, in order to bolster accounting, internal control and auditing standards at public corporations for the protection of investors.