Sarbanes–Oxley Act of 2002

GPTKB entity

Statements (35)
Predicate Object
gptkbp:instanceOf gptkb:United_States_federal_law
gptkbp:affects corporate governance
financial reporting
auditing standards
gptkbp:alsoKnownAs gptkb:SOX
gptkb:Sarbox
gptkbp:appliesTo public companies
public accounting firms
gptkbp:category United States federal securities legislation
2002 in American law
gptkbp:citation gptkb:Pub.L._107–204
gptkbp:codifiedIn 15 U.S.C. § 7201 et seq.
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 Sarbanes–Oxley Act of 2002
gptkbp:namedAfter gptkb:Michael_G._Oxley
gptkb:Paul_Sarbanes
gptkbp:penalty imprisonment
fines
gptkbp:purpose improve accuracy of corporate disclosures
protect investors from fraudulent financial reporting
gptkbp:requires CEO certification of financial reports
CFO certification of financial reports
internal controls assessment
gptkbp:section Section 302
Section 404
Section 802
gptkbp:signedBy gptkb:George_W._Bush
gptkbp:title An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.
gptkbp:triggeredBy gptkb:Enron_scandal
gptkb:WorldCom_scandal
gptkbp:bfsParent gptkb:Pub.L._107–204
gptkb:Sarbox
gptkbp:bfsLayer 5