You just obtained an entry-level job as a management accountant at an international firm based in Winnipeg. Other newly hired accountants have heard of the Sarbanes-Oxley Act of 2002 (SOX), but do not know much about it (they attended a different university). Write a short memo to your colleagues discussing the reason for SOX, some of the specific requirements of SOX that will affect your company, and why this is applicable to the Canadian firm that you work for.