The Sarbanes-Oxley Act of 2002

The Sarbanes-Oxley Act of 2002 (SOX) is the public company accounting reform and investor protection act that was passed in response to high-profile business failures, such as Enron and WorldCom.

The Act, which applies in general to publicly held companies and their audit firms, dramatically affects the accounting profession and impacts not just the largest accounting firms, but any CPA actively working as an auditor of, or for, a publicly traded company. The Act makes sweeping changes to the CPA profession—its standard setting, disciplinary model, and scope of services—just to name a few.

Quick Links

• Sarbanes-Oxley Act of 2002

  • Full bill text
  • Summary of the Provisions of the Sarbanes-Oxley Act of 2002
    
    

• PCAOB

  • Auditing Standard No. 1
  • Auditing Standard No. 2
  • Auditing Standard No. 3
  • Auditing Standard No. 4
  • Auditing Standard No. 5
    
    
• SEC
• Center for Auditing Quality (AICPA)
• Sarbanes-Oxley Central (AICPA)

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