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.
Study of the Sarbanes-Oxley Act of 2002 Section 404, Internal Control over Financial Reporting Requirements. This is a report by members of the Office of Economic Analysis, U.S. Securities and Exchange Commission.The Commission has expressed no view regarding the analysis, findings, or conclusions contained herein.n response to numerous corporate failures arising from corporate mismanagement and fraud, Congress passed the Sarbanes-Oxley Act of 2002.