Sarbanes–Oxley Act of 2002

E3896

United States federal law corporate governance law

The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.

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All labels observed (12)

Label	Occurrences
Sarbanes–Oxley Act of 2002 canonical	19
Sarbanes–Oxley Act	7
Corporate and Auditing Accountability and Responsibility Act	2
Sarbanes-Oxley Act of 2002	2
Sarbanes–Oxley	2
An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes	1
Corporate Responsibility Act of 2002	1
Public Company Accounting Reform and Investor Protection Act	1
Public Company Accounting Reform and Investor Protection Act of 2002	1
SOX	1
Sarbanes-Oxley Act	1
Sarbanes–Oxley Act Title I	1

Statements (50)

Predicate	Object
instanceOf	United States federal law ⓘ corporate governance law ⓘ
alsoKnownAs	Sarbanes–Oxley Act of 2002 ⓘ surface form: Corporate and Auditing Accountability and Responsibility Act Sarbanes–Oxley Act of 2002 ⓘ surface form: Public Company Accounting Reform and Investor Protection Act of 2002
appliesTo	public company boards of directors ⓘ public company external auditors ⓘ public company management ⓘ publicly traded companies in the United States ⓘ
codifiedIn	Title 15 of the United States Code ⓘ Title 18 of the United States Code ⓘ
country	United States of America ⓘ surface form: United States
dateSigned	2002-07-30 ⓘ
enactedBy	107th United States Congress ⓘ
establishes	Public Company Accounting Oversight Board ⓘ
focusesOn	auditor independence ⓘ corporate responsibility for financial disclosures ⓘ internal control over financial reporting ⓘ
imposes	criminal penalties for certifying false financial reports ⓘ criminal penalties for securities fraud ⓘ
influenced	global corporate governance standards ⓘ
motivatedBy	Enron accounting scandal ⓘ Tyco International scandal ⓘ WorldCom accounting scandal ⓘ
primaryPurpose	enhance accuracy of financial reporting ⓘ improve corporate governance ⓘ strengthen auditor independence ⓘ
prohibits	auditors from providing certain non-audit services to audit clients ⓘ destruction of records with intent to obstruct a federal investigation ⓘ
publicLawNumber	Public Law 107-204 ⓘ
regulator	Securities and Exchange Commission ⓘ
requires	CEO certification of financial reports ⓘ CFO certification of financial reports ⓘ external auditor attestation of internal control over financial reporting for most large issuers ⓘ independent audit committees for public companies ⓘ management assessment of internal control over financial reporting ⓘ procedures for confidential and anonymous submission of employee concerns regarding accounting or auditing matters ⓘ
section	Section 301 ⓘ Section 302 ⓘ Section 404 ⓘ Section 802 ⓘ Section 906 ⓘ
shortName	Sarbanes–Oxley Act of 2002 self-linksurface differs ⓘ surface form: SOX Sarbanes–Oxley Act of 2002 self-linksurface differs ⓘ surface form: Sarbanes–Oxley Sarbanes–Oxley Act of 2002 self-linksurface differs ⓘ surface form: Sarbanes–Oxley Act
signedBy	George W. Bush ⓘ
sponsor	Michael G. Oxley ⓘ Paul Sarbanes ⓘ
strengthens	whistleblower protections for employees of public companies ⓘ
subjectOf	debate over compliance costs for public companies ⓘ
yearEnacted	2002 ⓘ

Referenced by (39)

Full triples — surface form annotated when it differs from this entity's canonical label.

Securities and Exchange Commission → enforces → Sarbanes–Oxley Act of 2002 ⓘ

Sarbanes–Oxley Act of 2002 → shortName → Sarbanes–Oxley Act of 2002 self-linksurface differs ⓘ

this entity surface form: Sarbanes–Oxley Act

Sarbanes–Oxley Act of 2002 → shortName → Sarbanes–Oxley Act of 2002 self-linksurface differs ⓘ

this entity surface form: SOX

Sarbanes–Oxley Act of 2002 → shortName → Sarbanes–Oxley Act of 2002 self-linksurface differs ⓘ

this entity surface form: Sarbanes–Oxley

Sarbanes–Oxley Act of 2002 → alsoKnownAs → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Public Company Accounting Reform and Investor Protection Act of 2002

Sarbanes–Oxley Act of 2002 → alsoKnownAs → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Corporate and Auditing Accountability and Responsibility Act

U.S. Securities Exchange Act of 1934 → amendedBy → Sarbanes–Oxley Act of 2002 ⓘ

Division of Enforcement → legalAuthority → Sarbanes–Oxley Act of 2002 ⓘ

107th United States Congress → passed → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes–Oxley Act

Public Law 107-204 → officialName → Sarbanes–Oxley Act of 2002 ⓘ

Public Law 107-204 → shortName → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes–Oxley Act

Public Law 107-204 → alsoKnownAs → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Corporate Responsibility Act of 2002

Enron accounting scandal → inspired → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes–Oxley Act

U.S. Congress (indirectly through SEC oversight) → enactsLaw → Sarbanes–Oxley Act of 2002 ⓘ

subject surface form: U.S. Congress

Public Company Accounting Oversight Board → foundedBy → Sarbanes–Oxley Act of 2002 ⓘ

Public Company Accounting Oversight Board → legalBasis → Sarbanes–Oxley Act of 2002 ⓘ

Public Company Accounting Oversight Board → subjectOf → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes–Oxley Act Title I

Paul Sarbanes → coAuthorOf → Sarbanes–Oxley Act of 2002 ⓘ

Paul Sarbanes → knownFor → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes–Oxley Act

Michael G. Oxley → notableWork → Sarbanes–Oxley Act of 2002 ⓘ

Michael G. Oxley → coAuthorOf → Sarbanes–Oxley Act of 2002 ⓘ

United States federal securities markets → legalFramework → Sarbanes–Oxley Act of 2002 ⓘ

Division of Enforcement of the SEC → legalAuthority → Sarbanes–Oxley Act of 2002 ⓘ

SOX → fullName → Sarbanes–Oxley Act of 2002 ⓘ

SOX → alsoKnownAs → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes-Oxley Act

SOX → alsoKnownAs → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Public Company Accounting Reform and Investor Protection Act

SOX → alsoKnownAs → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Corporate and Auditing Accountability and Responsibility Act

SOX → title → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes

Sarbox → hasFullName → Sarbanes–Oxley Act of 2002 ⓘ

Sarbox → alsoKnownAs → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes–Oxley

Enron → influenced → Sarbanes–Oxley Act of 2002 ⓘ

Arthur Andersen → relatedReform → Sarbanes–Oxley Act of 2002 ⓘ

WorldCom accounting scandal → ledTo → Sarbanes–Oxley Act of 2002 ⓘ

Sarbanes → associatedWithLaw → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes–Oxley Act

Oxley → coAuthorOf → Sarbanes–Oxley Act of 2002 ⓘ

subject surface form: Michael G. Oxley

Financial Reporting and Audit Group → legalAuthorityUnder → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes-Oxley Act of 2002

United States federal securities laws → includes → Sarbanes–Oxley Act of 2002 ⓘ

United States financial system → subjectTo → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes–Oxley Act

CLERP 9 reforms → influencedBy → Sarbanes–Oxley Act of 2002 ⓘ

this entity surface form: Sarbanes-Oxley Act of 2002