The name of a DATA step character variable whose value is a text expression or a SAS statement to be generated. Do not enclose the name of the DATA step variable in quotation marks. A character expression that is resolved by the DATA step to a macro text expression or a SAS statement.
This means, for example, that any foreign private issuer that has listed its securities in the US, or issued securities to the public in the US whether or not listed (such as in a registered exchange offer for high-yield bonds) is subject to the Sarbanes-Oxley Act.
Although much attention has been paid to the bounty provisions of the. Dodd-Frank Act, less has been focused on the retaliation provisions, which could potentially impact. relations between companies and their employees in significant ways. Historical Significance of Sarbanes-Oxley Act Protections.