Sarbanes-Oxley Act 2002


This concept explains The Sarbanes Oxley Act by providing its description and examples of how it is applied.

Technique Overview

Sarbanes-Oxley Act 2002 Definition

The Sarbanes-Oxley Act, 2002, often referred to as SOX (Pub.L. 107-204, 116 Stat. 745), was enacted on 30 July 2002 in the United States to 'protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes' (The Sarbanes-Oxley Act, 2002). The Act requires Chief Executives and Financial Directors of companies to specifically address in their annual reports risks to business continuity and to the health of their business organisation (Waters, 2007).

Sarbanes-Oxley Act 2002 Description *

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Business Evidence

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Examples of Sarbanes-Oxley Act 2002 *

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Business Application

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Professional Tools

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Further Reading

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Sarbanes-Oxley Act 2002 References (4 of up to 20) *

  • BBC News (2001) Barings Audit Trial Begins. 2 October. [online] Available at: news.bbc.co.uk/1/hi/business/1575371.stm [Accessed 09 January 2011].
  • Bowersox, D.J., Closs, D.J. and Cooper, M.B (2007) Supply Chain Logistics Management. (2nd ed.) McGraw-Hill: Boston, MA.
  • CIPS: Sarbanes-Oxley Act 2002.
  • SupplyManagement.com (2010) NI Water Board Members Ousted for Purchasing Failures. 17 March. [online] Available at: www.supplymanagement.com/news/2010/ni-water-board-members-ousted-for-purchasing-failures/?locale=en [Accessed 09 January 2011].

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