In the modern Human Capital Management with the clear focusing on the employee it is necessarily, information location independent, to make available fast and transparency. Part of these information is also the personnel document. Here the digital personnel document with its Web-based technology offers an advantage in speed and simplification of the administration.

To improve quality and transparency in financial reporting and independent audits and accounting services for public companies, to create a Public Company Accounting Oversight Board, to enhance the standard setting process for accounting practices, to strengthen the independence of firms that audit public companies, to increase corporate responsibility and the usefulness of corporate financial disclosure, to protect the objectivity and independence of securities analysts, to improve Securities and Exchange Commission resources and oversight, and for other purposes.