SOX - Sarbanes-Oxley Act - Federal Securities Legislation

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	The Sarbanes-Oxley Act (officially titled the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOX or Sarbox ), signed into law on 30 July 2002 by President Bush, is considered the most significant change to federal securities laws in the United States since the New Deal. It came in the wake of a series of corporate financial scandals, including those affecting Enron, Arthur Andersen, and WorldCom. The law is named after sponsors Senator Paul Sarbanes (D-MD) and Representative Michael G. Oxley (R-OH). It was approved by the House by a vote of 423-3 and by the Senate 99-0. The act was designed to review dated legislative audit requirements. The goal of the act was to protect investors by improving the accuracy and reliability of corporate disclosures. The act covers issues such as establishing a public company accounting oversight board, auditor independence, corporate responsibility and enhanced financial disclosure. - for more info see wikipedia.org/

	Links Sarbanes-Oxley.com/ Annotated and Searchable Code aicpa.org/summary S E C Rule Making & Reports

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