Sarbanes-Oxley Act of 2002

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:United_States_federal_law
gptkbp:affects	corporate governance financial reporting auditing standards
gptkbp:alsoKnownAs	gptkb:SOX gptkb:Sarbanes-Oxley
gptkbp:appliesTo	public companies public accounting firms
gptkbp:category	gptkb:Corporate_law gptkb:Financial_regulation gptkb:securities_regulation 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
gptkbp:influencedBy	gptkb:Enron_scandal gptkb:WorldCom_scandal
gptkbp:jurisdiction	gptkb:United_States
gptkbp:namedAfter	gptkb:Michael_G._Oxley gptkb:Paul_Sarbanes
gptkbp:penalty	criminal penalties for securities fraud civil penalties for non-compliance
gptkbp:purpose	improve accuracy of corporate disclosures protect investors from fraudulent financial reporting
gptkbp:requires	auditor independence internal controls assessment CEO and CFO certification of financial reports
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:SOX
gptkbp:bfsLayer	5
https://www.w3.org/2000/01/rdf-schema#label	Sarbanes-Oxley Act of 2002