外国に本社があるからと言って。。。

SOX

こういう事になるのね〜。

http://www.cfo.com/article.cfm/9987598?f=alerts

Swiss Misstep: SEC Charges 3 with Fraud
Former officers of a Switzerland-based medical company manipulated reserves and declined to recognize expenses and liabilities, the commission charges.
Stephen Taub, CFO.com
October 17, 2007

問題は

The three accused were Urs Kamber, former CFO of medical device maker Centerpulse Ltd.; former controller Stephan Husi; and Richard May, former group vice president of finance, tax counsel, and treasurer for Centerpulse USA Holding Co. The SEC said they manipulated reserves and refused to recognize expenses and liabilities, inflating the company’s income in the two quarters.

であり、

Kamber was further charged with violating the certification provision of the Sarbanes-Oxley Act, and May with the lying-to-auditors provision of the Exchange Act.

という所に興味があるな〜。今後、このての外国企業が関係するケースに、もっと目を向けて行こうと思います。