Sarbanes–Oxley Act

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Sen. Paul Sarbanes (DMD) and Rep. Michael G. Oxley (ROH-4), the co-sponsors of the Sarbanes–Oxley Act.

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 commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which set new or enhanced standards for all U.S. public company boards, management and public accounting firms. It is named after sponsors U.S. Senator Paul Sarbanes (D-MD) and U.S. Representative Michael G. Oxley (R-OH).

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