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Resources for Sarbanes-Oxley (SOX)Sarbanes-Oxley Upheld By Court as Constitutionalwww.washingtonpost.com An appeals court yesterday upheld the Sarbanes-Oxley Act of 2002, dismissing arguments that the government's attempt to protect investors from repeats of the scandals at Enron and WorldCom gave federal overseers unchecked power. The U.S. Court of Appeals for the District of Columbia Circuit rejected a challenge to the heart of the act, the creation of a nonprofit board to set auditing requirements and police the accounting firms that audit public companies.
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