The Sarbanes-Oxley Act was signed into law on 30 July 2002 by President Bush. The Act is designed to oversee the financial reporting landscape for finance professionals. Its purpose is to review legislative audit requirements and to protect investors by improving the accuracy and reliability of corporate disclosures. The act covers issues such as establishing a public company accounting oversight board, auditor independence, corporate responsibility and enhanced financial disclosure. It also significantly tightens accountability standards for directors and officers, auditors, securities analysts and legal counsel. The law is named after Senator Paul Sarbanes and Representative Michael G. Oxley.
FindLaw.com (PDF) This PDF contains the complete text of the Sarbanes-Oxley act of 2002.
Sarbanes-Oxley: Driving the Storage Compliance Boom In the first part of a series on regulatory compliance and storage issues, Enterprise Storage Forum examines the far-reaching effects of the Sarbanes-Oxley Act.
