Sarbanes-Oxley

(SOX/SOXA/Sarbox). 1. The Sarbanes-Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act of 2002. A United States federal law made in response to a number of widely publicised corporate and accounting scandals including those involving Enron, Tyco and WorldCom.

2. The external reporting requirements and the internal structures, processes and monitoring needed to comply with the Act.

See also

• Public Company Accounting Oversight Board