Key Sections of the Sarbanes Oxley Act
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.
- 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 penalties for fraud.