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
|