Sarbanes-Oxley Act of 2002 On July 30, 2002, President Bush signed into law the Sarbanes-Oxley Act of
2002, which he characterized as "the most far reaching reforms of American
business practices since the time of Franklin Delano Roosevelt." The Act
mandated a number of reforms to enhance corporate responsibility, enhance
financial disclosures and combat corporate and accounting fraud, and created the
"Public Company Accounting Oversight Board," also known as the PCAOB, to oversee
the activities of the auditing profession. The full text of the Act is available
at:
http://www.sec.gov/about/laws/soa2002.pdf.
You can find links to all Commission rulemaking and reports issued under the
Sarbanes-Oxley Act at:
http://www.sec.gov/spotlight/sarbanes-oxley.htm.