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.
Less than two months after a jury found Arthur Andersen guilty of  corrupt persuasion  of others to withhold documents in the Enron investigation , Congress passed the Sarbanes-Oxley Act of 2002 ( SOX ) , legislation designed to address the shock and anger in the country over the bankruptcies of WorldCom and Global Crossing , also clients of ...