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Sarbanes-Oxley Act

n. ~ A federal law passed in 2002 (Public Law 107-204) intended to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.

Notes: 

The act was passed in reaction to accounting scandals involving Enron and Arthur Andersen. The act includes a number of requirements for reporting and internal controls, with significant implications for records management to ensure compliance.