Sarbanes–Oxley Act
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 Sen. Paul Sarbanes (D–MD) and Rep. Michael G. Oxley (R–OH-4), the co-sponsors of the Sarbanes–Oxley Act. |
The Sarbanes–Oxley Act of 2002 (), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and more commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law that set new or enhanced standards for all U.S. public company boards, management and public accounting firms. It is named after sponsors U.S. Senator Paul Sarbanes (D-MD) and U.S. Representative Michael G. Oxley (R-OH). As a result of SOX, top management must now individually certify the accuracy of financial information. In addition, penalties for fraudulent financial activity are much more severe. Also, SOX increased the independence of the outside auditors who review the accuracy of corporate financial statements, and increased the oversight role of boards of directors.
- See also: Wikipedia, Wikisource
- Related: Glass–Steagall Act, Information technology audit, ISO 27001, Richard M. Scrushy, Fair Fund, Basel Accord, Reg FD, Contract Management, Agency cost, Data Loss Prevention, Data governance
| The text of the law (PDF) The text of the law (PDF) frwebgate.access.gpo.gov/.../getdoc.cgi?dbname=107_cong_bills&docid=f:h3763enr.tst.pdf - Web |
| President George W. Bush — Signing Statement President George W. Bush — Signing Statement www.presidency.ucsb.edu/ws/index.php?pid=64514 - Web |
| Study Pursuant to Section 108(d) of the Sarbanes–O... Study Pursuant to Section 108(d) of the Sarbanes–Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System www.sec.gov/news/studies/principlesbasedstand.htm - Web |
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