View source for Sarbanes–Oxley Act

[[Image:SarbanesOxley.jpg|thumb|[[United States Senate|Sen.]] [[Paul Sarbanes]] ([[Democratic Party (United States)|D]]–[[Maryland|MD]]) and [[United States House of Representatives|Rep.]] [[Michael G. Oxley]] ([[Republican Party (United States)|R]]–[[Ohio's 4th congressional district|OH-4]]), the co-sponsors of the Sarbanes–Oxley Act.]]

The '''Sarbanes–Oxley Act of 2002''' {{USStatute|107|204|116|745|2002|07|30}}), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the [[United States Senate|Senate]]) and 'Corporate and Auditing Accountability and Responsibility Act' (in the [[United States House of Representatives|House]]) and commonly called '''Sarbanes–Oxley''', '''Sarbox''' or '''SOX''', is a [[United States federal law]] enacted on July 30, 2002, which set new or enhanced standards for all U.S. [[public company]] boards, management and public accounting firms. It is named after sponsors U.S. Senator [[Paul Sarbanes]] ([[Democratic Party (United States)|D]]-[[Maryland|MD]]) and U.S. Representative [[Michael G. Oxley]] ([[Republican Party (United States)|R]]-[[Ohio|OH]]).

==Links==
* [http://www.soxlaw.com/ SOXlaw.com], a guide to the Sarbanes-Oxley Act 
* {{md|3162|Has Libertarianism Ended?|D.W. MacKenzie|October 2008}}
* {{md|3120|A Crisis of Global Statism|Pierre Lemieux|September 2008}}
* {{md|2320|Who Captures Whom? The Case of Regulation|Michael Rozeff|September 2006}}
* {{mb|5131|Bye Bye Blue Chips|Justin Ptak|June 2006}}
* {{mb|5099|Don’t Raise Capital in America|N. Joseph Potts|May 2006}}
* {{mb|4429|Killing the Golden Goose|Sean Corrigan|December 2005}}
* {{mb|3990|Sarbanes-Oxley: Welfare For Accountants|Tim Swanson|August 2005}}
* {{mb|3688|Scott Burns on Government Accounting||June 2005}}
* {{mb|3155|Toxic-Sarbanes|N. Joseph Potts|February 2005}}
* {{mb|1814|Scrushy Challenges Sarbanes-Oxley||April 2004}}
* [http://www.lewrockwell.com/paul/paul161.html "Get Out of the Way"] by [[Ron Paul]], February 2004
* [http://www.lewrockwell.com/roberts/roberts9.html How the Protection of Law Was Lost] by Paul Craig Roberts, September 2003
* {{md|1287|Bush's Hidden Corporate Tax|D.W. MacKenzie|July 2003}}
* {{mb|155|Sarbanes-Oxley Act Good for the Economy…|Chris Westley|May 2003}}

* by Karen De Coster
** {{mb|9087|How has Sarbanes-Oxley affected your business?||December 2008}}
** {{mb|8437|“If Sarbanes-Oxley were a stock, we’d recommend selling it short.”||August 2008}}
** {{mb|8421|Challenge to Sarbanes-Oxley is Denied by Court of Appeals||August 2008}}
** {{mb|7626|Mozilla: Meet Sarbanes-Oxley (and Henry Blodget)||January 2008}}
** {{mb|7372|Sarbanes-Oxley and the PCAOB: No Profit Motive <nowiki>=</nowiki> Bigger Bloat||October 2007}}
** {{mb|7280|Sarbanes-Oxley: Helping to Nationalize Accounting & Auditing||October 2007}}
** {{mb|7222|Sarbanes-Oxley: Costs, Costs, Costs||September 2007}}
** {{mb|6481|Michael Oxley Knew Sarbanes-Oxley “could spell trouble”||April 2007}}
** {{mb|5926|Pelosi’s Principles||November 2006}}
** {{mb|5243|Who’s Overseeing Those Who Have the Power of Oversight?||June 2006}}
** {{mb|4591|Tyranny, Sarbanes-Oxley — Or Do I Repeat Myself?||January 2006}}
** {{mb|3259|Not Your Father’s CFO||March 2005}}
** {{mb|3039|The Sarbanes-Oxley Snare||January 2005}}

* by J. Henderson
** {{mb|5191|NYSE Won’t Impose Sarbanes-Oxley in Europe||June 2006}}
** {{mb|4664|Sarbanes-Oxley Board Unconstitutional?||February 2006}}
** {{mb|4345|A Misguided Defense of Sarbanes-Oxley||November 2005}}
** {{mb|4229|Sarbanes-Oxley Fails to Prevent Refco Accounting Scandal||October 2005}}
** {{mb|3826|Rx for Outsourcing: Repeal Sarbanes-Oxley||July 2005}}
** {{mb|3808|Oxley: Sarbanes-Oxley Went Too Far, and Will Stay That Way||July 2005}}
** {{mb|3736|Sarbanes-Oxley Turned Auditors into Government Agents||June 2005}}
** {{mb|3582|Sarbanes-Oxley is Causing Board Members to Quit||May 2005}}
** {{mb|3432|Novel Definitions of “Internal Control” Under Sarbanes-Oxley||April 2005}}
** {{mb|3418|Sarbanes-Oxley Damages Continue to Escalate||April 2005}}
** {{mb|3466|The Sarbanes-Oxley Morass||April 2005}}
** {{mb|3255|Sarbanes-Oxley Is A Costly Nuisance||March 2005}}
** {{mb|3204|Sarbanes-Oxley’s Unintended Consequences for IPO Market||February 2005}}

* {{wplink}}


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[[Category:United States corporate law]]