Sarbanes-Oxley (SOX): An Overview


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The Sarbanes-Oxley (SOX) Act of 2002 is a United States Federal law that which tightened the reporting standards for all publicly-traded companies that must report to the Securities and Exchange Commission (SEC) and the regulation of their boards, management, and public accountants. The bill was enacted as a reaction to major corporate scandals that cost investors billions of dollars and shook the confidence in the United States securities markets.

In this course, we will review the key concepts of SOX, as well as look at the events that led to its passage.

Learning Objectives

Upon completion of this course, you will be able to:

  • Describe the Sarbanes-Oxley Act
  • Discuss the events leading to the adoption of Sarbanes-Oxley
  • Explain the Public Company Accounting Oversight Board (PCAOB)
  • Describe changes to the auditor's role and accountability
  • Discuss senior executives' responsibilities and accountability
  • Explain the enhanced financial disclosures required by the Act
  • Describe provisions regarding analysts, the SEC, studies and reports

Source File Format

Storyline 360, Storyline 3

Course Features

Course Duration: 25 minutes

Professional Voice-Over Narration


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