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- Sarbanes–Oxley_Act abstract "The Sarbanes–Oxley Act of 2002 (Pub.L. 107–204, 116 Stat. 745, enacted July 30, 2002), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and more commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law that set new or enhanced standards for all U.S. public company boards, management and public accounting firms. It was named after sponsors U.S. Senator Paul Sarbanes (D-MD) and U.S. Representative Michael G. Oxley (R-OH). As a result of SOX, top management must individually certify the accuracy of financial information. In addition, penalties for fraudulent financial activity are much more severe. Also, SOX increased the independence of the outside auditors who review the accuracy of corporate financial statements, and increased the oversight role of boards of directors.The bill was enacted as a reaction to a number of major corporate and accounting scandals including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom. These scandals cost investors billions of dollars when the share prices of affected companies collapsed, and shook public confidence in the US securities markets.The act contains 11 titles, or sections, ranging from additional corporate board responsibilities to criminal penalties, and requires the Securities and Exchange Commission (SEC) to implement rulings on requirements to comply with the law. Harvey Pitt, the 26th chairman of the SEC, led the SEC in the adoption of dozens of rules to implement the Sarbanes–Oxley Act. It created a new, quasi-public agency, the Public Company Accounting Oversight Board, or PCAOB, charged with overseeing, regulating, inspecting and disciplining accounting firms in their roles as auditors of public companies. The act also covers issues such as auditor independence, corporate governance, internal control assessment, and enhanced financial disclosure. The nonprofit arm of Financial Executives International (FEI), Financial Executives Research Foundation (FERF), completed extensive research studies to help support the foundations of the act.The act was approved by the House by a vote of 423 in favor, 3 opposed, and 8 abstaining and by the Senate with a vote of 99 in favor, 1 abstaining. President George W. Bush signed it into law, stating it included "the most far-reaching reforms of American business practices since the time of Franklin D. Roosevelt. The era of low standards and false profits is over; no boardroom in America is above or beyond the law."In response to the perception that stricter financial governance laws are needed, SOX-type regulations were subsequently enacted in Canada (2002), Germany (2002), South Africa (2002), France (2003), Australia (2004), India (2005), Japan (2006), Italy (2006)[citation needed], Israel[citation needed] and Turkey[citation needed].(see also Sarbanes–Oxley Act#Similar laws in other countries below)Debate continued as of 2007 over the perceived benefits and costs of SOX. Opponents of the bill have claimed it has reduced America's international competitive edge against foreign financial service providers, because it has introduced an overly complex regulatory environment into U.S. financial markets. A study commissioned by NYC Mayor Michael Bloomberg and U.S. Sen. Charles Schumer, (D-N.Y.), cited this as one reason America's financial sector is losing market share to other financial centers worldwide. Proponents of the measure said that SOX has been a "godsend" for improving the confidence of fund managers and other investors with regard to the veracity of corporate financial statements.The 10th anniversary of SOX coincided with the passing of the Jumpstart Our Business Startups (JOBS) Act, designed to give emerging companies an economic boost, and cutting back on a number of regulatory requirements.".
- Sarbanes–Oxley_Act thumbnail SarbanesOxley.jpg?width=300.
- Sarbanes–Oxley_Act wikiPageID "67031".
- Sarbanes–Oxley_Act wikiPageRevisionID "606445620".
- Sarbanes–Oxley_Act actsAmended Employee_Retirement_Income_Security_Act.
- Sarbanes–Oxley_Act actsAmended Investment_Advisers_Act_of_1940.
- Sarbanes–Oxley_Act actsAmended Securities_Act_of_1933.
- Sarbanes–Oxley_Act actsAmended Securities_Exchange_Act_of_1934.
- Sarbanes–Oxley_Act actsAmended Title_18_of_the_United_States_Code.
- Sarbanes–Oxley_Act actsAmended Title_28_of_the_United_States_Code.
- Sarbanes–Oxley_Act committees United_States_House_Committee_on_Financial_Services.
- Sarbanes–Oxley_Act committees United_States_Senate_Committee_on_Banking,_Housing,_and_Urban_Affairs.
- Sarbanes–Oxley_Act conferencedate "2002-07-24".
- Sarbanes–Oxley_Act enactedBy "107".
- Sarbanes–Oxley_Act fullname "An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes".
- Sarbanes–Oxley_Act introducedbill ""Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002"".
- Sarbanes–Oxley_Act introducedby "Mike Oxley".
- Sarbanes–Oxley_Act introduceddate "2002-02-14".
- Sarbanes–Oxley_Act introducedin "House".
- Sarbanes–Oxley_Act leghisturl z?d107:HR03763:@@@S.
- Sarbanes–Oxley_Act name "Sarbanes-Oxley Act of 2002".
- Sarbanes–Oxley_Act nickname "Sarbanes-Oxley, Sarbox, SOX".
- Sarbanes–Oxley_Act passedas ""Public Company Accounting Reform and Investor Protection Act of 2002"".
- Sarbanes–Oxley_Act passedbody "House".
- Sarbanes–Oxley_Act passedbody "Senate".
- Sarbanes–Oxley_Act passeddate "2002-04-24".
- Sarbanes–Oxley_Act passeddate "2002-07-15".
- Sarbanes–Oxley_Act passeddate "2002-07-25".
- Sarbanes–Oxley_Act passedvote "334".
- Sarbanes–Oxley_Act passedvote "423".
- Sarbanes–Oxley_Act passedvote "99".
- Sarbanes–Oxley_Act passedvote "voice vote, in lieu of passed 97–0".
- Sarbanes–Oxley_Act signeddate "2002-07-30".
- Sarbanes–Oxley_Act signedpresident George_W._Bush.
- Sarbanes–Oxley_Act titleAmended "15182829".
- Sarbanes–Oxley_Act subject Category:107th_United_States_Congress.
- Sarbanes–Oxley_Act subject Category:2002_in_law.
- Sarbanes–Oxley_Act subject Category:Accounting_terminology.
- Sarbanes–Oxley_Act subject Category:Auditing.
- Sarbanes–Oxley_Act subject Category:Corporate_governance.
- Sarbanes–Oxley_Act subject Category:Public_administration.
- Sarbanes–Oxley_Act subject Category:Security_compliance.
- Sarbanes–Oxley_Act subject Category:United_States_corporate_law.
- Sarbanes–Oxley_Act subject Category:United_States_federal_criminal_legislation.
- Sarbanes–Oxley_Act subject Category:United_States_federal_financial_legislation.
- Sarbanes–Oxley_Act subject Category:United_States_federal_securities_legislation.
- Sarbanes–Oxley_Act comment "The Sarbanes–Oxley Act of 2002 (Pub.L. 107–204, 116 Stat. 745, enacted July 30, 2002), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and more commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law that set new or enhanced standards for all U.S. public company boards, management and public accounting firms. It was named after sponsors U.S.".
- Sarbanes–Oxley_Act label "Lei Sarbanes-Oxley".
- Sarbanes–Oxley_Act label "Ley Sarbanes-Oxley".
- Sarbanes–Oxley_Act label "Loi Sarbanes-Oxley".
- Sarbanes–Oxley_Act label "Sarbanes-Oxley Act".
- Sarbanes–Oxley_Act label "Sarbanes-Oxley Act".
- Sarbanes–Oxley_Act label "Sarbanes-Oxley".
- Sarbanes–Oxley_Act label "Sarbanes–Oxley Act".
- Sarbanes–Oxley_Act label "Ustawa Sarbanesa-Oxleya".
- Sarbanes–Oxley_Act label "Закон Сарбейнза — Оксли".
- Sarbanes–Oxley_Act label "ساربينز أوكسلي".
- Sarbanes–Oxley_Act label "上場企業会計改革および投資家保護法".
- Sarbanes–Oxley_Act label "萨班斯-奥克斯利法案".
- Sarbanes–Oxley_Act sameAs Sarbanes%E2%80%93Oxley_Act.
- Sarbanes–Oxley_Act sameAs Sarbanes-Oxley_Act.
- Sarbanes–Oxley_Act sameAs Ley_Sarbanes-Oxley.
- Sarbanes–Oxley_Act sameAs Loi_Sarbanes-Oxley.
- Sarbanes–Oxley_Act sameAs Sarbanes-Oxley.
- Sarbanes–Oxley_Act sameAs Sarbanes-Oxley_Act.
- Sarbanes–Oxley_Act sameAs 上場企業会計改革および投資家保護法.
- Sarbanes–Oxley_Act sameAs 사베인스_옥슬리법.
- Sarbanes–Oxley_Act sameAs Sarbanes-Oxley.
- Sarbanes–Oxley_Act sameAs Ustawa_Sarbanesa-Oxleya.
- Sarbanes–Oxley_Act sameAs Lei_Sarbanes-Oxley.
- Sarbanes–Oxley_Act sameAs Q856418.
- Sarbanes–Oxley_Act sameAs Q856418.
- Sarbanes–Oxley_Act wasDerivedFrom Sarbanes–Oxley_Act?oldid=606445620.
- Sarbanes–Oxley_Act depiction SarbanesOxley.jpg.