Sarbanes-Oxley Act of 2002 (SOX)
Market reform legislation sponsored by Senator Paul Sarbanes and representative Michael Oxley in the wake of a Series of Wall Street corruption scandals, including Enron and WorldCom. The primary focus of Sarbanes-Oxley was to improve the accuracy of financial information disclosed by U.S. public companies and foreign companies with a U.S. presence. SOX also provided for civil and criminal penalties for violations of the Act.
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Public Company Accounting Oversight Board (PCAOB)
public company
public accounting firm
CEO/CFO certification
transparency
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