NAC680A.017. “SOX Compliant Entity” defined.

“SOX Compliant Entity” means an entity that is required to comply with, or voluntarily complies with, the following provisions of the Sarbanes-Oxley Act of 2002, Public Law 107-204:

     1. The requirements for preapproval pursuant to 15 U.S.C. § 78j-1(h);

     2. The requirements for the independence of members of the audit committee pursuant to 15 U.S.C. § 78j-1(m)(3); and

     3. The requirements for internal control evaluation and reporting pursuant to 15 U.S.C. § 7262(b).

     (Added to NAC by Comm’r of Insurance by R205-08, 11-25-2009, eff. 1-1-2010)