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The Sarbanes-Oxley Act of 2002 (often-times referred to as "SOX") is named after Senator Paul Sarbanes and Representive Michael Oxley.

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The Sarbanes-Oxley Act of 2002 (often-times referred to as "SOX") is named after Senator Paul Sarbanes and Representive Michael Oxley.

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Consequently the U.S. Congress responded by passing the Sarbanes-Oxley Act (SOX) of 2002 in an attempt to restore investor confidence.

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Often called SOX, the Sarbanes Oxley Act was introduced in 2002 to oversee the regulations of finances at companies. It was enacted because of the problems and scandals uncovered and encountered at Enron and Worldcom.

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Sarbanes-Oxley Act (SOX) of 2002. SOX transferred the regulation of accountants auditing the financial statements of public corporations from the AICPA to the Public Companies Accounting Oversight Board (PCAOB), a new private sector, not-for-profit body.

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The intent of these elements of Sarbanes-Oxley is to reduce the likelihood that material fraud will go undetected.

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