How SOX Affects Payroll Professionals

The Sarbanes-Oxley (SOX) Act of 2002 is a congressional act passed to prevent future scandals of Enron proportion and is considered to be one of the most significant changes to federal securities law in the United States. The Enron scandal and other similar scandals damaged investors' confidence in the accuracy of all public corporate financial statements. Among the major provisions of the Act are criminal and civil penalties for securities violations, as well as increased disclosure regarding executive compensation, insider trading and financial statements.

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Posted on 05/22/2009 by


How SOX Affects Payroll Professionals author sourabhhajela

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