Sarbanes–Oxley Act of 2002

E3896

United States federal law corporate governance law

The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.

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All labels observed (13)

Label	Occurrences
Sarbanes–Oxley Act of 2002 canonical	26
Sarbanes–Oxley Act	8
Sarbanes-Oxley Act of 2002	3
Corporate and Auditing Accountability and Responsibility Act	2
Sarbanes–Oxley	2
An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes	1
Corporate Responsibility Act of 2002	1
Public Company Accounting Reform and Investor Protection Act	1
Public Company Accounting Reform and Investor Protection Act of 2002	1
SOX	1
Sarbanes-Oxley Act	1
Sarbanes–Oxley Act Title I	1
Sarbanes–Oxley Act audit committee provisions	1

How this entity was disambiguated

This entity first appeared as the object of triple T48301 — 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: Sarbanes–Oxley Act of 2002
Context triple: [Securities and Exchange Commission, enforces, Sarbanes–Oxley Act of 2002]

A. U.S. Securities Act of 1933
The U.S. Securities Act of 1933 is a landmark federal law that established strict disclosure requirements for securities offerings to protect investors and restore confidence in financial markets after widespread abuses revealed by the stock market crash and ensuing economic crisis.
B. Glass–Steagall Act
The Glass–Steagall Act was a landmark U.S. banking law of the 1930s that separated commercial and investment banking to curb financial speculation and prevent future banking crises.
C. Securities and Exchange Commission
The Securities and Exchange Commission is the U.S. federal agency responsible for regulating securities markets, enforcing securities laws, and protecting investors.
D. Stevenson-Wydler Technology Innovation Act of 1980
The Stevenson-Wydler Technology Innovation Act of 1980 is a U.S. federal law designed to promote the transfer of technology from federal laboratories to the private sector and encourage innovation and commercialization of federally funded research.
E. Intelligence Reform and Terrorism Prevention Act of 2004
The Intelligence Reform and Terrorism Prevention Act of 2004 is a major U.S. federal law enacted after the 9/11 attacks to overhaul the intelligence community and strengthen national security coordination.
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: Sarbanes–Oxley Act of 2002
Target entity description: The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.

A. U.S. Securities Act of 1933
The U.S. Securities Act of 1933 is a landmark federal law that established strict disclosure requirements for securities offerings to protect investors and restore confidence in financial markets after widespread abuses revealed by the stock market crash and ensuing economic crisis.
B. Glass–Steagall Act
The Glass–Steagall Act was a landmark U.S. banking law of the 1930s that separated commercial and investment banking to curb financial speculation and prevent future banking crises.
C. USA PATRIOT Act
The USA PATRIOT Act is a U.S. federal law enacted after the September 11, 2001 attacks that expanded government surveillance, intelligence-gathering, and anti-money-laundering powers in the name of counterterrorism and national security.
D. Riegle Community Development and Regulatory Improvement Act of 1994
The Riegle Community Development and Regulatory Improvement Act of 1994 is a U.S. federal law aimed at promoting community development and financial services in underserved areas, notably by establishing the Community Development Financial Institutions (CDFI) Fund.
E. Securities and Exchange Commission
The Securities and Exchange Commission is the U.S. federal agency responsible for regulating securities markets, enforcing securities laws, and protecting investors.
F. None of above. chosen

Statements (50)

Predicate	Object
instanceOf	United States federal law ⓘ corporate governance law ⓘ
alsoKnownAs	Corporate and Auditing Accountability and Responsibility Act ⓘ linked to: Sarbanes–Oxley Act of 2002 Public Company Accounting Reform and Investor Protection Act of 2002 ⓘ linked to: Sarbanes–Oxley Act of 2002
appliesTo	public company boards of directors ⓘ public company external auditors ⓘ public company management ⓘ publicly traded companies in the United States ⓘ
codifiedIn	Title 15 of the United States Code ⓘ Title 18 of the United States Code ⓘ
country	United States ⓘ linked to: United States of America
dateSigned	2002-07-30 ⓘ
enactedBy	107th United States Congress ⓘ
establishes	Public Company Accounting Oversight Board ⓘ
focusesOn	auditor independence ⓘ corporate responsibility for financial disclosures ⓘ internal control over financial reporting ⓘ
imposes	criminal penalties for certifying false financial reports ⓘ criminal penalties for securities fraud ⓘ
influenced	global corporate governance standards ⓘ
motivatedBy	Enron accounting scandal ⓘ Tyco International scandal ⓘ WorldCom accounting scandal ⓘ
primaryPurpose	enhance accuracy of financial reporting ⓘ improve corporate governance ⓘ strengthen auditor independence ⓘ
prohibits	auditors from providing certain non-audit services to audit clients ⓘ destruction of records with intent to obstruct a federal investigation ⓘ
publicLawNumber	Public Law 107-204 ⓘ
regulator	Securities and Exchange Commission ⓘ
requires	CEO certification of financial reports ⓘ CFO certification of financial reports ⓘ external auditor attestation of internal control over financial reporting for most large issuers ⓘ independent audit committees for public companies ⓘ management assessment of internal control over financial reporting ⓘ procedures for confidential and anonymous submission of employee concerns regarding accounting or auditing matters ⓘ
section	Section 301 ⓘ Section 302 ⓘ Section 404 ⓘ Section 802 ⓘ Section 906 ⓘ
shortName	SOX ⓘ linked to: Sarbanes–Oxley Act of 2002 Sarbanes–Oxley ⓘ linked to: Sarbanes–Oxley Act of 2002 Sarbanes–Oxley Act ⓘ linked to: Sarbanes–Oxley Act of 2002
signedBy	George W. Bush ⓘ
sponsor	Michael G. Oxley ⓘ Paul Sarbanes ⓘ
strengthens	whistleblower protections for employees of public companies ⓘ
subjectOf	debate over compliance costs for public companies ⓘ
yearEnacted	2002 ⓘ

How these facts were elicited

Referenced by (49)

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

Securities and Exchange Commission → enforces → Sarbanes–Oxley Act of 2002 ⓘ

Sarbanes–Oxley Act of 2002 → shortName → Sarbanes–Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

Sarbanes–Oxley Act of 2002 → shortName → SOX ⓘ

linked to: Sarbanes–Oxley Act of 2002

Sarbanes–Oxley Act of 2002 → shortName → Sarbanes–Oxley ⓘ

linked to: Sarbanes–Oxley Act of 2002

Sarbanes–Oxley Act of 2002 → alsoKnownAs → Public Company Accounting Reform and Investor Protection Act of 2002 ⓘ

linked to: Sarbanes–Oxley Act of 2002

Sarbanes–Oxley Act of 2002 → alsoKnownAs → Corporate and Auditing Accountability and Responsibility Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

U.S. Securities Exchange Act of 1934 → amendedBy → Sarbanes–Oxley Act of 2002 ⓘ

Division of Enforcement → legalAuthority → Sarbanes–Oxley Act of 2002 ⓘ

107th United States Congress → passed → Sarbanes–Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

Public Law 107-204 → officialName → Sarbanes–Oxley Act of 2002 ⓘ

Public Law 107-204 → shortName → Sarbanes–Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

Public Law 107-204 → alsoKnownAs → Corporate Responsibility Act of 2002 ⓘ

linked to: Sarbanes–Oxley Act of 2002

Enron accounting scandal → inspired → Sarbanes–Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

U.S. Congress → enactsLaw → Sarbanes–Oxley Act of 2002 ⓘ

subject linked to: U.S. Congress (indirectly through SEC oversight)

Public Company Accounting Oversight Board → foundedBy → Sarbanes–Oxley Act of 2002 ⓘ

Public Company Accounting Oversight Board → legalBasis → Sarbanes–Oxley Act of 2002 ⓘ

Public Company Accounting Oversight Board → subjectOf → Sarbanes–Oxley Act Title I ⓘ

linked to: Sarbanes–Oxley Act of 2002

Paul Sarbanes → coAuthorOf → Sarbanes–Oxley Act of 2002 ⓘ

Paul Sarbanes → knownFor → Sarbanes–Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

Michael G. Oxley → notableWork → Sarbanes–Oxley Act of 2002 ⓘ

Michael G. Oxley → coAuthorOf → Sarbanes–Oxley Act of 2002 ⓘ

United States federal securities markets → legalFramework → Sarbanes–Oxley Act of 2002 ⓘ

Division of Enforcement of the SEC → legalAuthority → Sarbanes–Oxley Act of 2002 ⓘ

SOX → fullName → Sarbanes–Oxley Act of 2002 ⓘ

SOX → alsoKnownAs → Sarbanes-Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

SOX → alsoKnownAs → Public Company Accounting Reform and Investor Protection Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

SOX → alsoKnownAs → Corporate and Auditing Accountability and Responsibility Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

SOX → 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

Sarbox → hasFullName → Sarbanes–Oxley Act of 2002 ⓘ

Sarbox → alsoKnownAs → Sarbanes–Oxley ⓘ

linked to: Sarbanes–Oxley Act of 2002

Enron → influenced → Sarbanes–Oxley Act of 2002 ⓘ

Arthur Andersen → relatedReform → Sarbanes–Oxley Act of 2002 ⓘ

WorldCom accounting scandal → ledTo → Sarbanes–Oxley Act of 2002 ⓘ

Sarbanes → associatedWithLaw → Sarbanes–Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

Michael G. Oxley → coAuthorOf → Sarbanes–Oxley Act of 2002 ⓘ

subject linked to: Oxley

Financial Reporting and Audit Group → legalAuthorityUnder → Sarbanes-Oxley Act of 2002 ⓘ

linked to: Sarbanes–Oxley Act of 2002

United States federal securities laws → includes → Sarbanes–Oxley Act of 2002 ⓘ

United States financial system → subjectTo → Sarbanes–Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

CLERP 9 reforms → influencedBy → Sarbanes-Oxley Act of 2002 ⓘ

linked to: Sarbanes–Oxley Act of 2002

dot-com bubble → regulatoryResponse → Sarbanes–Oxley Act of 2002 ⓘ

ENE → associatedRegulatoryResponse → Sarbanes–Oxley Act of 2002 ⓘ

Section 15 of the Securities Exchange Act of 1934 → amendedBy → Sarbanes–Oxley Act of 2002 ⓘ

Enron executive team → ledTo → Sarbanes–Oxley Act of 2002 ⓘ

Free Enterprise Fund v. Public Company Accounting Oversight Board → statuteInterpreted → Sarbanes–Oxley Act of 2002 ⓘ

Paul Sarbanes → coAuthorOf → Sarbanes–Oxley Act of 2002 ⓘ

subject linked to: Sarbanes family

Sarbanes family → associatedLaw → Sarbanes–Oxley Act of 2002 ⓘ

audit committee of Comcast Corporation → compliesWith → Sarbanes–Oxley Act audit committee provisions ⓘ

linked to: Sarbanes–Oxley Act of 2002

Audit, Risk and Compliance Committee of PayPal Holdings, Inc. → regulatoryFramework → Sarbanes-Oxley Act of 2002 ⓘ

linked to: Sarbanes–Oxley Act of 2002

OSHA whistleblower protection programs → legalBasis → Sarbanes–Oxley Act ⓘ

linked to: Sarbanes–Oxley Act of 2002

All labels observed (13)

How this entity was disambiguated Show

Statements (50)

How these facts were elicited Show

Referenced by (49)

How this entity was disambiguated

How these facts were elicited