Practical Law UK Glossary 3-107-7191 (Approx. 3 pages)
Glossary
Sarbanes-Oxley Act of 2002
A US statute which became law on 30 July 2002. The Act includes significant corporate governance and disclosure reforms and made substantial changes to the regulation of the accounting profession. It extends to certain non-US companies, mainly those that are US reporting companies, and to the non-US auditors of these companies.