Sarbanes-Oxley Act
n.
A federal law passed in 2002 that increased auditing and reporting requirements for corporations.
abbrv.
Sarbox, SOX

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


Sarbanes-Oxley Act
A law enacted in 2002 in response to several corporate and accounting scandals, requiring publicly traded companies to disclose information to shareholders, protecting whistleblowers, and requiring stringent audit practices.
Category: Business, LLCs & Corporations
Category: Employment Law & HR

Nolo’s Plain-English Law Dictionary. . 2009.

Look at other dictionaries:

  • Sarbanes-Oxley Act — The Sarbanes Oxley Act of 2002 (USStatute|107|204|116|745|2002|07|30), also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOX or Sarbox; is a United States federal law enacted on July 30,… …   Wikipedia

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  • Sarbanes Oxley Act — Der Sarbanes Oxley Act of 2002 (auch SOX, SarbOx oder SOA) ist ein US Bundesgesetz, das als Reaktion auf Bilanzskandale von Unternehmen wie Enron oder Worldcom die Verlässlichkeit der Berichterstattung von Unternehmen, die den öffentlichen… …   Deutsch Wikipedia

  • Sarbanes-Oxley Act — The Sarbanes Oxley Act of 2002, was signed into law by U.S. President George W. Bush and became effective on July 30, 2002. The Act contains sweeping reforms for issuers of publicly traded securities, auditors, corporate board members, and… …   Financial and business terms

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  • Sarbanes-Oxley Act of 2002 — / Sarbanes Oxley / SOX/ Sarbox / Public Company Accounting Reform and Investor Protection Act of 2002 A US statute which became law on 30 July 2002. The Act makes substantial changes to the regulation of the accounting profession and includes… …   Law dictionary

  • Sarbanes-Oxley Act 2002 — A U.S. legislative act passed in July 2002. Named for two U.S. senators, the Sarbanes Oxley Act was designed to shore up investor confidence and to reform aspects of *corporate governance and the regulation of listed corporations. Massive frauds… …   Auditor's dictionary

  • Sarbanes-Oxley Act Of 2002 - SOX — An act passed by U.S. Congress in 2002 to protect investors from the possibility of fraudulent accounting activities by corporations. The Sarbanes Oxley Act (SOX) mandated strict reforms to improve financial disclosures from corporations and… …   Investment dictionary

  • Sarbanes Oxley Act of 2002 — Legislation passed largely as a result of a number of accounting scandals. Among the many features is the creation of the Public Company Accounting Oversight Board. This board is charged to: The Board shall: (1) register public accounting firms;… …   Financial and business terms

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