Sarbanes-Oxley Act of 2002
15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519 · Read 2026-08-15
In force since 2002. Sections 302 and 404 carry the certification and internal control over financial reporting requirements for issuers filing with the Commission.
Identifier
- Identifier
- 15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519
- Level
- Federal
- Status
- In force
- Adopted
- 2002-07-30
- Applies from
- 2002-07-30
- Supervisory bodies
- SEC, PCAOB
Named requirements
Corporate responsibility for financial reports
15 U.S.C. § 7241 (Section 302)
Signing officers certify the report and the disclosure controls behind it.
Management assessment of internal controls
15 U.S.C. § 7262 (Section 404)
Annual report states management's assessment of internal control over financial reporting.
Auditor attestation
The registered public accounting firm attests to management's assessment, subject to filer status.
Destruction or alteration of records
Records connected to a matter within federal jurisdiction may not be altered or destroyed.
Protection for employees who report
Employees of issuers who report conduct covered by the act are protected from retaliation.
Official source
EU acts on the same ground
- csrd
The EU directive also requires assurance over reported information, but it covers sustainability reporting rather than internal control over financial reporting.
Change monitoring
The row is re-read against the publisher's own publication on a fixed interval. The dates below can be checked on the spot and travel with the API response.
| Field | Value |
|---|---|
| Register | SEC — 15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519 |
| Publisher | U.S. Securities and Exchange Commission |
| Last read | 2026-08-15 |
| Interval | Every 30 days |
| Next re-read | 2026-09-14 |
| Status | Checked against the publisher |
Row history
Dated events concerning this exact row, newest first. No event appears here without a date in a primary source.
| Date | Event | Source |
|---|---|---|
| 2026-08-15 | Row read against the official publication | U.S. Securities and Exchange Commission |
| 2002-07-30 | Adopted under 15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519 | U.S. Securities and Exchange Commission |
| 2002-07-30 | Date of application according to the publisher | U.S. Securities and Exchange Commission |
Monitoring states when the row was checked, not how the legal position should be assessed.
Cite this row
The string below travels with a memo, a case file or an agent chain. The same string sits in the citation field of the API response.
15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519, Sarbanes-Oxley Act of 2002. ExploreWorld Legal, https://legal.exploreworldai.com/us/regler/sarbanes-oxley (hämtad 2026-08-25, bevis sha256:c32ee110d8f88763, bygge legal-2026-08-25).
- sha256:
- c32ee110d8f887636c42721f713a73682df6432f8edf54c9b78e65ada2723126
- hämtad:
- 2026-08-25
- source_confidence:
- derived
- bygge:
- legal-2026-08-25
Derived path to the publisher. The address is built from the identifier and lands in the publisher's own register. uscode.house.gov.
The row is a source reference with an official identifier. No legal advice and no compliance decision.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act