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- H. R. 3763 - Sarbanes-Oxley Act of 2002 - Congress. gov
Establishes a criminal liability for failure of corporate officers to certify financial reports, including maximum imprisonment of: (1) ten years for certifying while knowing that the periodic report does not comport with this Act; and (2) twenty years for willfully certifying a statement knowing it does not comport with this Act
- Sarbanes–Oxley Act - Wikipedia
The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations
- Sarbanes-Oxley Act: What It Does to Protect Investors
The U S Congress passed the Sarbanes-Oxley (SOX) Act of 2002 to help protect investors from fraudulent financial reporting by corporations that cost them billions
- SARBANES-OXLEY ACT OF 2002 - GovInfo
SARBANES-OXLEY ACT OF 2002 [Public Law 107–204, Approved July 30, 2002, 116 Stat 745] [As Amended Through P L 117–328, Enacted December 29, 2022]
- Sarbanes-Oxley Act | Wex | US Law | LII Legal Information Institute
The Sarbanes-Oxley Act (SOX) is a federal act passed in 2002 with bipartisan congressional support to improve auditing and public disclosure in response to several accounting scandals in the early-2000s
- Sarbanes-Oxley Act | Sarbanes-Oxley Compliance Professionals . . .
The Sarbanes-Oxley Act of 2002 ("SOX", "Sarbanes–Oxley", "Sarbox") is a United States federal law that was enacted on July 30, 2002, in response to a series of major corporate and accounting scandals involving companies such as Enron, WorldCom, Tyco International, and Adelphia
- Sarbanes-Oxley Act of 2002 - Encyclopedia Britannica
The Sarbanes-Oxley (SOX) Act was designed to reduce corporate fraud by strengthening financial auditing and public disclosure requirements for publicly traded companies and increasing penalties for certain white-collar crimes
- The Impact of the Sarbanes-Oxley Act on Corporate Accountability
The Sarbanes-Oxley Act profoundly altered the corporate structure of public companies by focusing heavily on the independence and expertise of the board’s Audit Committee This committee is now directly responsible for the appointment, compensation, and oversight of the external auditor, shifting this power away from company management
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