Public Company Accounting Reform and Investor Protection Act of 2002

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:United_States_federal_law
gptkbp:abbreviation	gptkb:SOX
gptkbp:alsoKnownAs	gptkb:Sarbanes–Oxley_Act
gptkbp:appliesTo	public companies
gptkbp:category	gptkb:Corporate_law securities regulation 2002 in American law
gptkbp:containsProvision	corporate responsibility auditor independence criminal penalties for securities fraud enhanced financial disclosures internal control assessment
gptkbp:country	gptkb:United_States
gptkbp:dateEnacted	July 30, 2002
gptkbp:enactedBy	gptkb:United_States_Congress
gptkbp:established	gptkb:Public_Company_Accounting_Oversight_Board
https://www.w3.org/2000/01/rdf-schema#label	Public Company Accounting Reform and Investor Protection Act of 2002
gptkbp:purpose	protect investors from fraudulent financial reporting by corporations
gptkbp:relatedTo	gptkb:Enron_scandal gptkb:WorldCom_scandal corporate governance investor protection financial transparency accounting regulation
gptkbp:section	Section 302 Section 404 Section 802
gptkbp:signedBy	gptkb:George_W._Bush
gptkbp:sponsor	gptkb:Michael_G._Oxley gptkb:Paul_Sarbanes
gptkbp:bfsParent	gptkb:Sarbanes–Oxley_Act
gptkbp:bfsLayer	4