The Sarbanes-Oxley Act of 2002 is the public company accounting reform and investor protection act. It was passed in response to high-profile business failures, such as Enron and WorldCom, in order to reinforce investment confidence and protect investors by improving the accuracy and reliability of corporate disclosure.

For additional assistance with SOX matters, call the CAQ Resource Line at 888-817-3277 or send an email to center@theCAQ.org.