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gptkbp:instanceOf
|
gptkb:United_States_federal_law
|
|
gptkbp:affects
|
corporate governance
auditing standards
financial disclosures
|
|
gptkbp:alsoKnownAs
|
gptkb:SOX
gptkb:Public_Company_Accounting_Reform_and_Investor_Protection_Act_of_2002
|
|
gptkbp:appliesTo
|
public companies
public accounting firms
|
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gptkbp:citation
|
gptkb:Pub.L._107–204
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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
|
|
gptkbp:influencedBy
|
gptkb:Enron_scandal
gptkb:WorldCom_scandal
|
|
gptkbp:jurisdiction
|
gptkb:United_States
|
|
gptkbp:namedAfter
|
gptkb:Michael_G._Oxley
gptkb:Paul_Sarbanes
|
|
gptkbp:penalty
|
imprisonment
fines
|
|
gptkbp:purpose
|
protect investors from fraudulent financial reporting by corporations
|
|
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
|
|
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:bfsParent
|
gptkb:Public_Company_Accounting_Oversight_Board
gptkb:SEC
|
|
gptkbp:bfsLayer
|
4
|