SOX

SOX
Sarbanes-Oxley Act of 2002 / Sarbanes-Oxley / SOX/ Sarbox / Public Company Accounting Reform and Investor Protection Act of 2002
A US statute which became law on 30 July 2002. The Act makes substantial changes to the regulation of the accounting profession and includes significant corporate governance and disclosure reforms. It extends to non-US companies with US Securities Exchange Act and/or Securities Act registrations and to the non-US auditors of these companies.
Many provisions of the Act require implementation through rule making by the Securities and Exchange Commission (SEC).
For further information, see the SEC website: .
USA
A statute enacted on July 30, 2002 in response to a number of major corporate and accounting scandals, including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom, which cost investors billions of dollars when the share prices of the affected companies collapsed and shook public confidence in the nation's securities markets. Sarbanes-Oxley made a number of significant changes to federal regulation of public company corporate governance and reporting obligations. The Act establishes new or enhanced standards for all US public company boards, management, and public accounting firms, but does not apply to privately held companies.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • sox — [sɔks US sa:ks] n [plural] an American spelling of socks , used especially in advertising …   Dictionary of contemporary English

  • sox — [säks] n. alt. pl. of SOCK1 (sense 3) …   English World dictionary

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  • sox — (1) SoxR: Redox sensory protein in E. coli. (2) SOX syndrome: Sialadenitis, osteoarthritis and xerostomia syndrome. (3) Sox genes: Gene family involved in many developmental processes. Sox 2 regulates transcription of FGF 4 gene, sox 3 is… …   Dictionary of molecular biology

  • Sox 2 — Sox2 La protéine Sox2 est un facteur de transcription essentiel dans le maintien de l’auto renouvellement des cellules souches embryogéniques indifférenciées. Identification Source Symbole Sox2 UniProt P48431[1] OMIM 206900[2],184429 …   Wikipédia en Français

  • SOX — Cette page d’homonymie répertorie les différents sujets et articles partageant un même nom.   Sigles d’une seule lettre   Sigles de deux lettres > Sigles de trois lettres   Sigles de quatre lettres …   Wikipédia en Français

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