SOX

E123924

United States federal law corporate governance regulation

SOX is the commonly used abbreviation for the Sarbanes–Oxley Act of 2002, a U.S. federal law enacted to enhance corporate governance and financial reporting accountability.

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All labels observed (3)

Label	Occurrences
SOX canonical	3
SOX Act	1
Sarbanes-Oxley Act certifications	1

How this entity was disambiguated

This entity first appeared as the object of triple T1064219 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: SOX
Context triple: [Public Law 107-204, shortName, SOX]

A. SO
SO is an abbreviation for the Southern Oscillation, a large-scale atmospheric pressure pattern in the tropical Pacific that underlies the El Niño–La Niña climate cycle.
B. SO
SO is the two-letter ISO 3166-1 alpha-2 country code assigned to Somalia for international identification and data standards.
C. SO
SO is the New York Stock Exchange ticker symbol for Southern Company, a major U.S. electric and gas utility holding company based in the Southeast.
D. SOB
SOB is the abbreviation for the Special Operations Bureau, a specialized law enforcement or military unit responsible for handling high-risk and complex operations.
E. SEC
The SEC (Southeastern Conference) is a major collegiate athletic conference in the United States known for its powerhouse sports programs, especially in college football.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: SOX
Target entity description: SOX is the commonly used abbreviation for the Sarbanes–Oxley Act of 2002, a U.S. federal law enacted to enhance corporate governance and financial reporting accountability.

A. SO
SO is the two-letter ISO 3166-1 alpha-2 country code assigned to Somalia for international identification and data standards.
B. SO
SO is an abbreviation for the Southern Oscillation, a large-scale atmospheric pressure pattern in the tropical Pacific that underlies the El Niño–La Niña climate cycle.
C. SO
SO is the New York Stock Exchange ticker symbol for Southern Company, a major U.S. electric and gas utility holding company based in the Southeast.
D. SOB
SOB is the abbreviation for the Special Operations Bureau, a specialized law enforcement or military unit responsible for handling high-risk and complex operations.
E. SEC
The SEC (Southeastern Conference) is a major collegiate athletic conference in the United States known for its powerhouse sports programs, especially in college football.
F. None of above. chosen

Statements (48)

Predicate	Object
instanceOf	United States federal law ⓘ corporate governance regulation ⓘ
abbreviation	SOX ⓘ
alsoKnownAs	Corporate and Auditing Accountability and Responsibility Act ⓘ linked to: Sarbanes–Oxley Act of 2002 Public Company Accounting Reform and Investor Protection Act ⓘ linked to: Sarbanes–Oxley Act of 2002 Sarbanes-Oxley Act ⓘ linked to: Sarbanes–Oxley Act of 2002
appliesTo	issuers registered with the U.S. Securities and Exchange Commission ⓘ
containsSection	Section 302 ⓘ Section 404 ⓘ Section 802 ⓘ Section 906 ⓘ
country	United States ⓘ linked to: United States of America
dateSigned	2002-07-30 ⓘ
enactedBy	United States Congress ⓘ
enactedInYear	2002 ⓘ
enforcedBy	Public Company Accounting Oversight Board ⓘ U.S. Securities and Exchange Commission ⓘ linked to: Securities and Exchange Commission
establishes	Public Company Accounting Oversight Board ⓘ
focusesOn	auditor independence ⓘ corporate responsibility ⓘ enhanced financial disclosures ⓘ internal control over financial reporting ⓘ
fullName	Sarbanes–Oxley Act of 2002 ⓘ
hasImpactOn	audit profession in the United States ⓘ corporate governance practices ⓘ financial reporting processes ⓘ
imposes	criminal penalties for destroying financial records ⓘ criminal penalties for securities fraud ⓘ
jurisdiction	United States federal government ⓘ linked to: United States government
legalCitation	Public Law 107-204 ⓘ
motivatedBy	accounting scandals at Enron ⓘ accounting scandals at Tyco International ⓘ accounting scandals at WorldCom ⓘ
primaryPurpose	enhance corporate governance ⓘ improve accuracy of financial reporting ⓘ protect investors from corporate fraud ⓘ
regulates	external auditors of public companies ⓘ publicly traded companies in the United States ⓘ
requires	CEO certification of financial reports ⓘ CFO certification of financial reports ⓘ enhanced financial disclosures ⓘ internal control assessment over financial reporting ⓘ retention of audit workpapers ⓘ
sector	securities regulation ⓘ
signedBy	George W. Bush ⓘ
sponsoredBy	Michael G. Oxley ⓘ Paul Sarbanes ⓘ
title	An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes ⓘ linked to: Sarbanes–Oxley Act of 2002

How these facts were elicited

Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

Public Law 107-204 → shortName → SOX ⓘ

SOX → abbreviation → SOX ⓘ

Sarbox → hasAbbreviation → SOX ⓘ

Sarbox → alsoKnownAs → SOX Act ⓘ

linked to: SOX

Form N-CSR → includes → Sarbanes-Oxley Act certifications ⓘ