Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:legislation
|
| gptkbp:alsoKnownAs |
gptkb:SOX
gptkb:Sarbanes-Oxley |
| gptkbp:appliesTo |
public companies
public accounting firms |
| gptkbp:countryOfOperation |
gptkb:United_States
|
| gptkbp:dateEnacted |
2002
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Public_Company_Accounting_Oversight_Board
gptkb:Securities_and_Exchange_Commission |
| gptkbp:focus |
corporate governance
internal controls financial disclosures |
| gptkbp:fullName |
gptkb:Sarbanes-Oxley_Act
|
| https://www.w3.org/2000/01/rdf-schema#label |
SOXA
|
| gptkbp:namedAfter |
gptkb:Michael_Oxley
gptkb:Paul_Sarbanes |
| gptkbp:penalty |
criminal penalties
civil penalties |
| gptkbp:purpose |
protect investors from fraudulent financial reporting
|
| gptkbp:relatedTo |
gptkb:Enron_scandal
gptkb:WorldCom_scandal |
| gptkbp:section |
Section 302
Section 404 Section 802 |
| gptkbp:signedBy |
gptkb:George_W._Bush
|
| gptkbp:bfsParent |
gptkb:Sry-related_HMG-box_(SOX)_gene_family
|
| gptkbp:bfsLayer |
6
|