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Sarbanes-Oxley Act

Passed in July 2002, the Sarbanes-Oxley Act is considered to be the most significant piece of legislation for the profession since 1934. On this page you will find an overview of the act, a summary of key provisions, and updates on continuing developments.

 


Summary of the Provisions of the Sarbanes-Oxley Act of 2002
The following summaries describe key provisions of the Sarbanes-Oxley Act.
The Sarbanes-Oxley Act
The Sarbanes-Oxley Act, passed in July 2002, is considered to be the most significant piece of legislation for the profession since 1934. This overview of the act outlines the events behind it and the corporate governance issues it seeks to address. Learn More>>
Sarbanes-Oxley Act—Continuing Developments
The Sarbanes-Oxley Act of 2002 was the most significant piece of legislation for the accounting profession since 1934. The act included unprecedented new requirements for auditors of public companies, Wall Street, and corporations. Learn More>>