This section contains links to a summary as well as the full text of the Sarbanes-Oxley Act of 2002.

View the Summary of Provisions of the Sarbanes-Oxley Act of 2002

View the Full Text of the Sarbanes-Oxley Act of 2002

How the Sarbanes-Oxley Act of 2002 Impacts the Accounting Profession

Gain an understanding of the impact of the Sarbanes-Oxley Act for accountants and public companies, including expanded roles for audit committees and auditors, criminal penalties for violations, protection for whistleblowers, and new financial reporting and auditing process requirements. Learn More>>