Sec. 3.7. As used in this chapter, "SOX compliant entity" means an entity that is required to be compliant, or is voluntarily compliant, with all of the following provisions of the federal Sarbanes-Oxley Act of 2002 (Public Law 107-204):
(1) The preapproval requirements of Section 201.
(2) The audit committee independence requirements of Section 301.
(3) The internal control over financial reporting requirements of Section 404.