Sarbanes–Oxley Act

GPTKB entity
AI-created image of Sarbanes–Oxley Act
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Statements (44)
Predicate Object
gptkbp:instanceOf gptkb:United_States_federal_law
gptkbp:affects management
corporate boards
public accounting firms
gptkbp:alsoKnownAs gptkb:SOX
gptkb:Sarbox
gptkbp:appliesTo public companies
public accounting firms
gptkbp:category gptkb:United_States_federal_law
Corporate governance
Financial regulation
gptkbp:citation gptkb:Pub.L._107–204
gptkbp:enactedBy gptkb:United_States_Congress
gptkbp:enforcedBy gptkb:Public_Company_Accounting_Oversight_Board
gptkb:Securities_and_Exchange_Commission
gptkbp:established gptkb:Public_Company_Accounting_Oversight_Board
https://www.w3.org/2000/01/rdf-schema#label Sarbanes–Oxley Act
gptkbp:influencedBy gptkb:Enron_scandal
gptkb:WorldCom_scandal
gptkbp:jurisdiction gptkb:United_States
gptkbp:legislature gptkb:107th_United_States_Congress
gptkbp:namedAfter gptkb:Michael_G._Oxley
gptkb:Paul_Sarbanes
gptkbp:penalty securities fraud
destruction of records
non-compliance
gptkbp:purpose improve accuracy of corporate disclosures
protect investors from fraudulent financial reporting
gptkbp:relatedTo gptkb:Dodd–Frank_Act
gptkb:Foreign_Corrupt_Practices_Act
gptkb:Gramm–Leach–Bliley_Act
gptkbp:requires auditor attestation of internal controls
disclosure of financial information
management assessment of internal controls
gptkbp:section Section 302
Section 404
Section 802
gptkbp:signedBy gptkb:George_W._Bush
July 30, 2002
gptkbp:status in force
gptkbp:title gptkb:Corporate_and_Auditing_Accountability_and_Responsibility_Act
gptkb:Public_Company_Accounting_Reform_and_Investor_Protection_Act_of_2002
gptkbp:bfsParent gptkb:Securities_and_Exchange_Commission
gptkbp:bfsLayer 3