The Sarbanes–Oxley Act of 2002 is 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 more commonly called Sarbanes–Oxley, Sarbox or SOX.
It is a United States federal law Created by US Senator Paul Sarbanes (D-Maryland) and US Congressman Michael Oxley (R-Ohio).
It was signed into law on July 30, 2002.
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