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{{update}}
The {{this}} is the name of a Congressional Act in the United States that sets regulatory requirements for corporate governance and internal control. {{this}} applies to publicly traded companies and some provisions also apply to privately held organizations.
====Table of Contents====
* Title I - Public Company Accounting Oversight Board
** Section 102 - Registration with the Board
** Section 103 - Auditing, quality control, and independence standards and rules
** Section 104 - Inspections of registered public accounting firms
** Section 105 - Investigations and disciplinary proceedings
** Section 106 - Foreign public accounting firms
** Section 107 - Commission oversight of the Board
** Section 108 - Accounting standards
** Section 109 - Funding
* Title II - Auditor Independence
** Section 201 - Services outside the scope of practice of auditors
** Section 202 - Preapproval requirements
** Section 203 - Audit partner rotation
** Section 204 - Auditor reports to audit committees
** Section 205 - Conforming amendments
** Section 206 - Conflicts of interest
** Section 207 - Study of mandatory rotation of registered public accounting firms
** Section 208 - Commission authority
** Section 209 - Considerations by appropriate State regulatory authorities
* Title III - Corporate Responsibility
** Section 301 - Public company audit committees
** [[t:SOX302|Section 302 - Corporate responsibility for financial reports]]
** Section 303 - Improper influence on conduct of audits
** Section 304 - Forfeiture of certain bonuses and profits
** Section 305 - Officer and director bars and penalties
** Section 306 - Insider trades during pension fund blackout periods
** Section 307 - Rules of professional responsibility for attorneys
** Section 308 - Fair funds for investors
* Title IV - Enhanced Financial Disclosures
** Section 401 - Disclosures in periodic reports
** Section 402 - Enhanced conflict of interest provisions
** Section 403 - Disclosures of transactions involving management and principal stockholders
** [[t:SOX404|Section 404 - Management assessment of internal controls]]
** Section 405 - Exemption
** Section 406 - Code of ethics for senior financial officers
** Section 407 - Disclosure of audit committee financial expert
** Section 408 - Enhanced review of periodic disclosures by issuers
** Section 409 - Real time issuer disclosures
* Title V - Analyst Conflicts of Interest
** Section 501 - Treatment of securities analysts by registered securities associations and national securities exchanges
* Title VI - Commission Resources and Authority
** Section 601 - Authorization of appropriations
** Section 602 - Appearance and practice before the Commission
** Section 603 - Federal court authority to impose penny stock bars
** Section 604 - Qualifications of associated persons of brokers and dealers
* Title VII - Studies and Reports
** Section 701 - GAO study and report regarding consolidation of public accounting firms
** Section 702 - Commission study and report regarding credit rating agencies
** Section 703 - Study and report on violators and violations
** Section 704 - Study of enforcement actions
** Section 705 - Study of investment banks
* Title VIII - Corporate and Criminal Fraud Accountability
** Section 801 - Short Title
** Section 802 - Criminal penalties for altering documents
** Section 803 - Debts nondischargeable if incurred in violation of securities fraud laws
** Section 804 - Statute of limitations for securities fraud
** Section 805 - Review of Federal Sentencing Guidelines for obstruction of justice and extensive criminal fraud
** Section 806 - Protection for employees of publicly traded companies who provide evidence of fraud
** Section 807 - Criminal penalties for defrauding shareholders of publicly traded companies
* Title IX - White-Collar Crime Penalty Enhancements
** Section 901 - Short Title
** Section 902 - Attempts and conspiracies to commit criminal fraud offenses
** Section 903 - Criminal penalties for mail and wire fraud
** Section 904 - Criminal penalties for violations of the Employee Retirement Income Security Act of 1974
** Section 905 - Amendment to sentencing guidelines relating to certain white-collar offenses
** Section 906 - Corporate responsibility for financial reports
* Title X - Corporate Tax Returns
** Section 1001 - Sense of the Senate regarding the signing of corporate tax returns by chief executive officers
* Title XI - Corporate Fraud and Accountability
** Section 1101 - Short Title
** Section 1102 - Tampering with a record or otherwise impeding an official proceeding
** Section 1103 - Temporary freeze authority for the Securities and Exchange Commission
** Section 1104 - Amendment to the Federal Sentencing Guidelines
** Section 1105 - Authority of the Commission to prohibit persons from serving as officers or directors
** Section 1106 - Increased criminal penalties under Securities Exchange Act of 1934
** Section 1107 - Retaliation against informants
====Notes====
{{this}} was named after its sponsors Paul Sarbanes and Michael Oxley.
<ins>
[[Link::t:GRC]]
</ins>
{{object
|name=Sarbanes-Oxley Act of 2002
|sort=0
|level=0
|keywords=Sarbox, Sarbanes-Oxley, SOX
|description=
}}
[[Category:Term]][[Category:Practice]]

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