. Introduction
The Riordan Manufacturing has long recognized that its functions in the area of global plastics involve numerous substantial legal and ethical responsibilities. These responsibilities tend to affect the very ends on which the focus, customer relationships, employees, and the future of the company. In line with the current conundrum in the economic environment of the United States and the consequent termination of certain companies, it is imperative that companies like Riordan Manufacturing complies with the existing corporate rules and regulations as provided by the existing regime on corporations. This is the primary intention of this document, to provide for the implications of the existing regimes, in this case the Sarbanes-Oxley Act, on the responsibilities and liabilities of the officers and directors of Riordan Manufacturing. For the purposes of this paper, the framework followed is structure provided for by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) shall be used to discuss the major areas that directors need to consider with regards to their legal responsibilities. In the same manner, the arguments and discussions provided in the course of this document shall be supported by existing journals on corporate management, corporate governance, as well as the discussions pertaining to the implications of the Sarbanes-Oxley Act on the major corporations as well as their respective directors and officers. In the end of this document, a summation of these arguments and observations shall be given so as to line it with the existing values of Riordan Manufacturing. A. Background of the Company The company is a global plastics manufacturer with its headquarters lodged in California. It employs approximately five hundred individuals in its respective plants located in different parts of the globe. From