Public Law 107-204
E22973
Public Law 107-204 is the formal designation of the Sarbanes–Oxley Act of 2002, a landmark U.S. federal law that overhauled corporate governance and financial reporting standards to combat accounting fraud.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Public Law 107-204 canonical | 3 |
How this entity was disambiguated
This entity first appeared as the object of triple T181967 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Public Law 107-204 Context triple: [Sarbanes–Oxley Act of 2002, publicLawNumber, Public Law 107-204]
-
A.
Public Law 107-56
Public Law 107-56 is the formal designation of the USA PATRIOT Act, a 2001 U.S. federal law that significantly expanded government surveillance and counterterrorism powers following the September 11 attacks.
-
B.
Public Law 103-308
Public Law 103-308 is a United States federal law that officially designated December 7 as National Pearl Harbor Remembrance Day to honor those killed in the 1941 attack.
-
C.
Public Law 108-458
Public Law 108-458 is the formal designation of the Intelligence Reform and Terrorism Prevention Act of 2004, a major U.S. law that overhauled the intelligence community and implemented wide-ranging counterterrorism measures after the 9/11 attacks.
-
D.
Public Law 99-433
Public Law 99-433 is the formal designation of the Goldwater–Nichols Department of Defense Reorganization Act of 1986, a landmark U.S. law that overhauled the military command structure and strengthened joint operations among the armed services.
-
E.
Public Law 96-480
Public Law 96-480 is the U.S. federal statute enacted in 1980 to promote the transfer of technology from federal laboratories to the private sector and encourage innovation and commercialization of government-funded research.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Public Law 107-204 Target entity description: Public Law 107-204 is the formal designation of the Sarbanes–Oxley Act of 2002, a landmark U.S. federal law that overhauled corporate governance and financial reporting standards to combat accounting fraud.
-
A.
Public Law 107-56
Public Law 107-56 is the formal designation of the USA PATRIOT Act, a 2001 U.S. federal law that significantly expanded government surveillance and counterterrorism powers following the September 11 attacks.
-
B.
Public Law 103-308
Public Law 103-308 is a United States federal law that officially designated December 7 as National Pearl Harbor Remembrance Day to honor those killed in the 1941 attack.
-
C.
Public Law 108-458
Public Law 108-458 is the formal designation of the Intelligence Reform and Terrorism Prevention Act of 2004, a major U.S. law that overhauled the intelligence community and implemented wide-ranging counterterrorism measures after the 9/11 attacks.
-
D.
Public Law 99-433
Public Law 99-433 is the formal designation of the Goldwater–Nichols Department of Defense Reorganization Act of 1986, a landmark U.S. law that overhauled the military command structure and strengthened joint operations among the armed services.
-
E.
Public Law 96-480
Public Law 96-480 is the U.S. federal statute enacted in 1980 to promote the transfer of technology from federal laboratories to the private sector and encourage innovation and commercialization of government-funded research.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
Act of Congress
ⓘ
United States federal law ⓘ |
| alsoKnownAs |
Sarbanes–Oxley Act of 2002
ⓘ
surface form:
Corporate Responsibility Act of 2002
|
| appliesTo |
public company boards of directors
ⓘ
public company management ⓘ public company public accounting firms ⓘ publicly traded companies in the United States ⓘ |
| codifiedIn |
Title 15 of the United States Code
ⓘ
Title 18 of the United States Code ⓘ |
| country | United States of America ⓘ |
| creates | Public Company Accounting Oversight Board ⓘ |
| enactedBy | 107th United States Congress ⓘ |
| imposes |
criminal penalties for destroying or falsifying financial records
ⓘ
criminal penalties for securities fraud ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| motivatedBy |
Enron accounting scandal
ⓘ
WorldCom accounting scandal ⓘ early-2000s corporate accounting scandals ⓘ |
| namedAfter |
Michael G. Oxley
ⓘ
Paul Sarbanes ⓘ |
| officialName | Sarbanes–Oxley Act of 2002 ⓘ |
| primaryPurpose |
to combat corporate and accounting fraud
ⓘ
to enhance corporate governance and accountability ⓘ to protect investors by improving the accuracy and reliability of corporate disclosures ⓘ |
| publicLawNumber | 107-204 ⓘ |
| regulates |
auditing of public companies
ⓘ
corporate financial reporting ⓘ internal control over financial reporting ⓘ |
| requires |
CEO and CFO certification of financial reports
ⓘ
independent auditor attestation of internal controls for certain issuers ⓘ management assessment of internal controls ⓘ |
| section |
Section 302
ⓘ
Section 404 ⓘ Section 802 ⓘ Section 906 ⓘ |
| shortName |
SOX
ⓘ
Sarbanes–Oxley Act of 2002 ⓘ
surface form:
Sarbanes–Oxley Act
Sarbox ⓘ |
| signedBy | George W. Bush ⓘ |
| signingDate | 2002-07-30 ⓘ |
| sponsor |
Michael G. Oxley
ⓘ
Paul Sarbanes ⓘ |
| statutesAtLargeCitation | 116 Stat. 745 ⓘ |
| strengthens |
oversight of external auditors
ⓘ
protections for whistleblowers in public companies ⓘ |
| subjectMatter |
accounting standards
ⓘ
corporate governance ⓘ financial reporting ⓘ securities regulation ⓘ |
| yearEnacted | 2002 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Public Law 107-204 Description of subject: Public Law 107-204 is the formal designation of the Sarbanes–Oxley Act of 2002, a landmark U.S. federal law that overhauled corporate governance and financial reporting standards to combat accounting fraud.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.