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Sarbanes-Oxley Act of 2002

In plain terms. The Sarbanes-Oxley Act of 2002 imposed internal-control and financial-reporting requirements on public companies in the wake of major accounting scandals. Its Section 404 internal-controls mandate drives extensive IT gene…

Last reviewedJune 7, 2026Version v1

In plain terms. The Sarbanes-Oxley Act of 2002 imposed internal-control and financial-reporting requirements on public companies in the wake of major accounting scandals. Its Section 404 internal-controls mandate drives extensive IT general controls and information-security practices over systems that affect financial reporting.

Citation. Pub. L. 107-204 (Jul. 30, 2002); 15 U.S.C. § 7201 et seq..