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Code · STATUTE-COMPILATIONS · Sarbanes-Oxley Act of 2002 · Sec. 304

Sec. 304. FORFEITURE OF CERTAIN BONUSES AND PROFITS

163 words·~1 min read·/statute-compilations/comps-1883/sec-304

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## SEC. 304 FORFEITURE OF CERTAIN BONUSES AND PROFITS **[**[15 U.S.C. 7243](/us/usc/t15/s7243)**]** ###
(a)Additional Compensation Prior to Noncompliance With Commission Financial Reporting Requirements If an issuer is required to prepare an accounting restatement due to the material noncompliance of the issuer, as a result of misconduct, with any financial reporting requirement under the securities laws, the chief executive officer and chief financial officer of the issuer shall reimburse the issuer for— ####
(1)any bonus or other incentive-based or equity-based compensation received by that person from the issuer during the 12-month period following the first public issuance or filing with the Commission (whichever first occurs) of the financial document embodying such financial reporting requirement; and ####
(2)any profits realized from the sale of securities of the issuer during that 12-month period. ###
(b)Commission Exemption Authority The Commission may exempt any person from the application of subsection (a), as it deems necessary and appropriate. * * * * * * *
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Sec. 304
FORFEITURE OF CERTAIN BONUSES AND PROFITS
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