The new law requires the CEO and CFO to certify that they have reviewed its internal control environment and determined that this environment is working as intended.

• 新法案针对上市公司增加了许多严厉的法律措施，成为继20世纪30年代美国经济大萧条以来，政府制定的涉及范围最广、处罚措施最严厉的公司法律。