Sarbanes-Oxley
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Explain the history and purpose of the Sarbanes-Oxley Act of 2002.
How does it affect corporate operations?
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Sarbanes-Oxley Act of 2002 is a US federal law sponsored by U.S. Senator Paul Sarbanes and U.S. Representative Michael Oxley. It was enacted on July 30, 2002 as an action against the reoccurrence of large accounting scandals, triggered by the largest corporate scandal of 2001, the Enron scandal. This act made reforms on corporate accounting to ensure that the financial reports and company audits are accurate and ...
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