| 1. | Obstruction of Justice | Interfering with the application and due process of the law - the interference is considered a crime and there are laws to discourage such interference. |
| 2. | Off Balance Sheet Transactions | Financing from sources other than debt and equity offerings, such as joint ventures, R |
| 3. | Officer | An officer is any executive of a company usually appointed by the Board of Directors and who shares legal liability for the company's actions. |
| 4. | One-Participant Retirement Plan | A plan which covers only the employer and the employer's spouse and otherwise qualifies per the definition in the Employee Retirement Income Security Act of 1974. |
| 5. | Opinion | In the context of Sarbanes Oxley "opinion" refers to the result of engaging an accountant to review something and issue an opinion about the state of that which is reviewed. Usually a letter preceding… 0.4 KB |
| 6. | Oversight | Oversight means watchful and responsible care and/or regulatory supervision. |
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