Resources for Sarbanes-Oxley (SOX)

A chat with Paul Sarbanes, co-author of the Sarbanes-Oxley Act

http://hamptonroads.com

Many people know it as The Sarbanes-Oxley Act of 2002. Others, including corporate executives and auditors, refer to it as SOX.

Whatever they call it, the Public Company Accounting Reform and Investor Protection Act was the most far-reaching securities legislation passed since the 1930s.

The landmark statute took shape amid a string of corporate accounting scandals, including the collapse of giant energy company Enron Corp. and its auditing firm,

Arthur Andersen. Its co-authors - U.S. Sen. Paul Sarbanes, D-Md., and U.S. Rep.

Michael Oxley, R-Ohio - sought to curb the sorts of fraudulent accounting practices that occurred at Enron and elsewhere by improving the quality of corporate audits and imposing tougher standards for financial disclosure.

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