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Sarbanes-Oxley Act of 2002 0 0 Sarbox, Sarbanes-Oxley, SOX
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Sarbanes-Oxley Act of 2002
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The Sarbanes-Oxley Act of 2002 is the name of a Congressional Act in the United States that sets regulatory requirements for corporate governance and internal control. Sarbanes-Oxley Act of 2002 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
- 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
- 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
Sarbanes-Oxley Act of 2002 was named after its sponsors Paul Sarbanes and Michael Oxley. Governance, Risk & Compliance
Community Importance Rating: Term(s)
| ID | Name | Clear | x |
|---|---|---|---|
| GRC6 | Controls Management | GRC6 | |
| SOX302 | Corporate Responsibility for Financial Reports (SOX 302) | SOX302 | |
| GRC | Governance, Risk & Compliance | GRC | |
| SOX404 | Management Assessment Of Internal Controls (SOX 404) | SOX404 | |
| GRC2 | Policy and Procedure Management | GRC2 |