Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:abbreviation |
gptkb:SOX
|
| gptkbp:appliesTo |
publicly traded companies in the United States
|
| gptkbp:category |
gptkb:legislation
corporate governance |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:establishes |
gptkb:Public_Company_Accounting_Oversight_Board
|
| https://www.w3.org/2000/01/rdf-schema#label |
SOX Act
|
| gptkbp:namedAfter |
gptkb:Michael_G._Oxley
gptkb:Paul_Sarbanes |
| gptkbp:officialName |
gptkb:Sarbanes–Oxley_Act_of_2002
|
| gptkbp:penalty |
criminal penalties for securities fraud
criminal penalties for altering documents |
| gptkbp:purpose |
protect investors from fraudulent financial reporting by corporations
|
| gptkbp:requires |
auditor attestation of internal controls
management assessment of internal controls |
| gptkbp:section |
Section 302
Section 404 Section 802 |
| gptkbp:signedBy |
gptkb:George_W._Bush
July 30, 2002 |
| gptkbp:bfsParent |
gptkb:Sarbanes-Oxley
|
| gptkbp:bfsLayer |
7
|