Federal law mandating sweeping reforms to enhance corporate responsibility, financial disclosures, and combat corporate and accounting fraud. Codified across 15 U.S.C. and 18 U.S.C.
Sarbanes-Oxley Act of 2002
In forceCodified at15 U.S.C. §§ 7201 et seq.
Enacted July 30, 2002 · Pub. L. 107-204