（05/16） - 萨班斯-奥克斯利法案（SOX）--- 详解SOX法案

2002年萨班斯-奥克斯利法案

[第107–204号公法，2002年7月30日批准，第116号《法律总汇》第745页][经第117–328号《公法》修订，2022年12月29日颁布]

【通用说明】：本出版物是公法107-204文本的汇编。它最后一次由pdf版本每页底部上下注释中列出的公法修订，反映了截至公法颁布之日的现行法律，网址为https://www.govinfo.gov/app/collection/comps/ https://www.govinfo.gov/app/collection/comps/

【注释】 ：虽然本出版物不代表任何联邦法规的官方版本，但已作出重大努力确保其内容的准确性。联邦法律的官方版本载于《美国普通法规》和《美国法典》。《普通法规》和《美国法典》的法律效力由法规确定（《美国联邦法典》第1卷第112204条）。 
一项法案通过提高根据证券法进行的公司披露的准确性和可靠性以及其他目的来保护投资者。
无论它是由美利坚合众国参议院和众议院在国会集会上颁布的。

第1部分：《美国法典》第15卷第7201条注释简称；目录。

1（a）简称--本法案可引称为“萨班斯法案”

《奥克斯利法案》---- 2002
（b） 目录--本法案的目录为
如下：
第1节   简称；目录。
第2节   定义。
第3节   委员会规则和执行。

以下为笔者整理该法条款目录

==============================英文原文===============================

SARBANES-OXLEY ACT OF 2002 

[Public Law 107–204, Approved July 30, 2002, 116 Stat. 745] [As Amended Through P.L. 117–328, Enacted December 29, 2022] 

øCurrency: This publication is a compilation of the text of Public Law 107–204. It was last amended by the public law listed in the As Amended Through note above and below at the bottom of each page of the pdf version and reflects current law through the date of the enactment of the public law listed at https:// www.govinfo.gov/app/collection/comps/¿ 

øNote: While this publication does not represent an official version of any Federal statute, substantial efforts have been made to ensure the accuracy of its contents. The official version of Federal law is found in the United States Statutes at Large and in the United States Code. The legal effect to be given to the Statutes at Large and the United States Code is established by statute (1 U.S.C. 112, 204).

AN ACT To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes. 

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, 

SECTION 1. ø15 U.S.C. 7201 note¿ SHORT TITLE; TABLE OF CONTENTS. 1 (a) SHORT TITLE.—This Act may be cited as the ‘‘Sarbanes- 

Oxley Act of 2002’’.
(b) TABLE OF CONTENTS.—The table of contents for this Act is 

as follows: 

Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
Sec. 3. Commission rules and enforcement.