The National Association of Insurance Commissioners (NAIC) has been helping regulators, (re)insurers and consumers to understand the intricacies of the Sarbanes-Oxley Act.NAIC staff held a seminar on the act at its winter national meeting in California at the start of December. The Sarbanes-Oxley Act was introduced in 2002 following the collapse of Enron and WorldCom after accusations of financial misconduct. Its main aim is to protect investors by improving the accuracy and reliability of c
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