SOX - Sarbanes Oxley

SOX is a federal law that established sweeping auditing and financial regulations for public companies.


The Sarbanes–Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act and Corporate and Auditing Accountability, Responsibility, and Transparency Act and most commonly SOX, is a United States federal law that set new or expanded requirements for all U.S. public company boards, management and public accounting firms. A number of provisions of the Act also apply to privately held companies and non-profits. It establishes extensive auditing and financial regulations for public companies. The Act contains significant changes for publicly traded securities, auditors, corporate board members, and lawyers. It focuses on identifying and then punishing people who perform corporate fraud and corruption and has penalties for noncompliance. The Securities and Exchange Commission (SEC) enforces SOX.


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