Participants generally viewed the new internal control reporting requirements of the Sarbanes-Oxley Act of 2002 as a good requirement.
( Participants ( generally ( ( ( viewed ( the ( new ( internal control ) ) ) ) ( ( reporting ( requirements ( of ( ( the ( Sarbanes-Oxley Act ) ) ( of 2002 ) ) ) ) ) ( as ( a ( good requirement ) ) ) ) ) . ) ) )
(ROOT (S (NP (NNS Participants)) (ADVP (RB generally)) (VP (VBD viewed) (NP (DT the) (JJ new) (JJ internal) (NN control)) (S (VP (VBG reporting) (NP (NP (NNS requirements)) (PP (IN of) (NP (NP (DT the) (NNP Sarbanes-Oxley) (NNP Act)) (PP (IN of) (NP (CD 2002)))))) (PP (IN as) (NP (DT a) (JJ good) (NN requirement)))))) (. .)))
The Sarbanes-Oxley Act of 2002 focused mainly on SEC filings, and ignored internal controls and reporting completely.
( ( ( The ( Sarbanes-Oxley Act ) ) ( of 2002 ) ) ( ( ( ( ( ( focused mainly ) ( on ( SEC filings ) ) ) , ) and ) ( ( ( ignored ( internal controls ) ) and ) ( reporting completely ) ) ) . ) )
(ROOT (S (NP (NP (DT The) (NNP Sarbanes-Oxley) (NNP Act)) (PP (IN of) (NP (CD 2002)))) (VP (VP (VBD focused) (ADVP (RB mainly)) (PP (IN on) (NP (NNP SEC) (NNS filings)))) (, ,) (CC and) (VP (VP (VBD ignored) (NP (JJ internal) (NNS controls))) (CC and) (VP (VBG reporting) (ADVP (RB completely))))) (. .)))