Sarbanes-Oxley Act

Sarbanes-Oxley Act of 2002

SOX reshaped the governance and internal-control architecture of U.S. public companies after the Enron-era scandals, especially on audit committees, management certifications, disclosure, and accounting-fraud liability.

Official full text English source

Comparative statute Metadata only Current act

Issuing body

United States Congress / U.S. Government Publishing Office

Promulgation date

2002-07-30

Effective date

2002-07-30

Language status

Official English

Topics

Listed companies, Disclosure, Corporate governance, Duties and liabilities of directors, supervisors, and executives

Version chain

Sarbanes-Oxley Act

Reader

Text and Excerpts

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