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What is Sar-Ox?

Updated: 12/15/2022
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16y ago

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Sarbanes - Oxley (the names of the legislatures that sponsored the bill).

This is the name of the legislation made after Enron that changed the audit/attestation and reporting requirements for corporations. Also called Section 404. It requires "internal controls" be in place and tested for reporting companies, sworn statements by CEO and CFO, and more.

In most places the requirements are referred to be SOx Compliant.

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16y ago
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