Services : Writing : Sarbanes-Oxley Documentation : Sarbanes-Oxley Act of 2002

What is the Sarbanes-Oxley Act (SOA)?

Congress passed the Sarbanes-Oxley Act (SOA) of 2002 after the highly publicized corporate accounting scandals at Enron, Tyco, and Worldcom. SOA was created to make corporate executives more responsible for their companies' financial statements.

SOA requires companies to follow strict accounting practices to avoid large fines and, in some cases, prison sentences.

Follow these external links to learn more about the Sarbanes-Oxley Act of 2002:

• Sarbanes-Oxley Act (Full Text, 256k PDF)
• Sarbanes-Oxley Act (Summary, HTML)

NOTE: The Sarbanes-Oxley Act is often referred to as SOX, SarBox, S-O, Sarbanes-Oxley, and SOA

Additional Information

• What is Section 404 of the Sarbanes-Oxley Act?
• How to Comply with the Sarbanes-Oxley Act

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