Statements (38)
| 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
securities regulation Financial 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
|
| https://www.w3.org/2000/01/rdf-schema#label |
Sarbanes-Oxley Act of 2002
|
| 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
gptkb:securities_regulation |
| gptkbp:bfsLayer |
5
|