|
gptkbp:instanceOf
|
gptkb:United_States_federal_law
|
|
gptkbp:appliesTo
|
publicly traded companies in the United States
|
|
gptkbp:category
|
gptkb:legislation
corporate governance
|
|
gptkbp:citation
|
gptkb:Pub.L._107–204
|
|
gptkbp:codifiedIn
|
15 U.S.C. § 7201 et seq.
|
|
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
|
|
gptkbp:influencedBy
|
gptkb:Enron_scandal
gptkb:WorldCom_scandal
|
|
gptkbp:nickname
|
gptkb:SOX_Act
|
|
gptkbp:officialName
|
gptkb:Sarbanes-Oxley_Act_of_2002
|
|
gptkbp:penalty
|
corporate fraud
destruction of evidence
|
|
gptkbp:purpose
|
improve accuracy of corporate disclosures
protect investors from fraudulent financial reporting
|
|
gptkbp:requires
|
auditor attestation of internal controls
management assessment of internal controls
|
|
gptkbp:section
|
Section 302
Section 404
Section 802
|
|
gptkbp:shortName
|
gptkb:SOX
|
|
gptkbp:signedBy
|
gptkb:George_W._Bush
2002-07-30
|
|
gptkbp:sponsor
|
gptkb:Michael_G._Oxley
gptkb:Paul_Sarbanes
|
|
gptkbp:bfsParent
|
gptkb:Sarbanes-Oxley_Act_of_2002
|
|
gptkbp:bfsLayer
|
6
|