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The Act Sections

Here are links to excerpts from key sections of the Sarbanes-Oxley Act of 2002. For the full sections, or, to read the Act in its entirety, go to the Table of Contents

Key Sections
  • Section 201 outlines Prohibited Auditor Activities.
  • Section 302 describes the CEO's and CFO's new responsibilities regarding corporate reports.
  • Section 404 addresses the Management Assessment of Internal Controls.
  • Section 409 outlines Real Time Disclosure.
  • Section 802 describes criminal penalties for altering documents.
  • Section 806 describes whistleblower protection.
  • Section 807 describes criminal penalities for fraud.