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Training Camp • Cybersecurity Glossary
The Sarbanes-Oxley Act (SOX) is a U.S. law that sets standards for public company boards, management, and public accounting firms to protect shareholders and the general public from accounting errors and fraudulent practices.
Sarbanes-Oxley Act Definition: The Sarbanes-Oxley Act (SOX) is a U.S. law that sets standards for public company boards, management, and public accounting firms to protect shareholders and the general public from accounting errors and fraudulent practices.
The Sarbanes-Oxley Act (SOX) is a U.S. law passed in 2002 that sets requirements for public companies to establish and enforce internal controls over financial reporting to protect investors and the public from fraudulent practices. It mandates strict guidelines for financial disclosures, accountability of corporate executives, and independent auditing. SOX aims to promote transparency, accuracy, and reliability in financial reporting to prevent accounting scandals and ensure the integrity of financial markets.
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