The Table SOX

7/28/2019 The Table SOX

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The

Sarbanes-Oxley Act of 2002

Table of Contents

Sarbanes-Oxley Act of 2002 in PDF (suitable for printing).

Tables -- An Index of Sections Affected by the Sarbanes-Oxley Act of 2002.

Section 1 -- Short title

Section 2 -- Definitions

Section 3 -- Commission Rules and Enforcement

TITLE I

PUBLIC COMPANY ACCOUNTING OVERSIGHTBOARD

Section 101-- Establishment; Administrative Provisions

Section 102-- Registration with the Board

Section 103-- Auditing, Quality Control, and Independence Standards andRules

Section 104-- Inspections of Registered Public Accounting Firms

Section 105-- Investigations and Disciplinary Proceedings

Section 106-- Foreign Public Accounting Firms
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Section 107-- Commission Oversight of the Board

Section 108-- Accounting Standards

Section 109-- Funding

TITLE II

AUDITOR INDEPENDENCE

Section 201-- Services Outside the Scope of Practice of Auditors

Section 202-- Preapproval Requirements

Section 203-- Audit Partner Rotation

Section 204-- Auditor Reports to Audit Committees

Section 205-- Conforming Amendments

Section 206-- Conflicts of Interest

Section 207-- Study of Mandatory Rotation of Registered Public AccountingFirms

Section 208-- Commission Authority

Section 209-- Considerations by Appropriate State Regulatory Authorities

TITLE III

CORPORATE RESPONSIBILITY

Section 301-- Public Company Audit Committees

Section 302-- Corporate Responsibility for Financial Reports

Section 303-- Improper Influence on Conduct of Audits

Section 304-- Forfeiture of Certain Bonuses and Profits

Section 305-- Officer and Director Bars and Penalties

Section 306-- Insider Trades During Pension Fund Blackout Periods

Section 307-- Rules of Professional Responsibility for Attorneys
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Section 308-- Fair Funds for Investors

TITLE IV

ENHANCED FINANCIAL DISCLOSURES

Section 401-- Disclosures in Periodic Reports

Section 402-- Enhanced Conflict of Interest Provisions

Section 403-- Disclosures of Transactions Involving Management andPrincipal Stockholders

Section 404-- Management Assessment of Internal Controls

Section 405-- Exemption

Section 406-- Code of Ethics for Senior Financial Officers

Section 407-- Disclosure of Audit Committee Financial Expert

Section 408-- Enhanced Review of Periodic Disclosures by Issuers

Section 409-- Real Time Issuer Disclosures

TITLE V

ANALYST CONFLICTS OF INTEREST

Section 501-- Treatment of Securities Analysts by Registered SecuritiesAssociations and National Securities Exchanges

TITLE VI

COMMISSION RESOURCES AND AUTHORITY

Section 601-- Authorization of Appropriations

Section 602-- Appearance and Practice Before the Commission

Section 603-- Federal Court Authority to Impose Penny Stock Bars

Section 604-- Qualifications of Associated Persons of Brokers and Dealers
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TITLE VII

STUDIES AND REPORTS

Section 701-- GAO Study and Report Regarding Consolidation of Public

Accounting Firms

Section 702-- Commission Study and Report Regarding Credit RatingAgencies

Section 703-- Study and Report on Violators and Violations

Section 704-- Study of Enforcement Actions

Section 705-- Study of Investment Banks

TITLE VIII

CORPORATE AND CRIMINAL FRAUDACCOUNTABILITY

Section 801-- Short Title

Section 802-- Criminal Penalties for Altering Documents

Section 803-- Debts Nondischargeable if Incurred in Violation of SecuritiesFraud Laws

Section 804-- Statute of Limitations for Securities Fraud

Section 805-- Review of Federal Sentencing Guidelines for Obstruction ofJustice and Extensive Criminal Fraud

Section 806-- Protection for Employees of Publicly Traded Companies WhoProvide Evidence of Fraud

Section 807-- Criminal Penalties for Defrauding Shareholders of PubliclyTraded Companies

TITLE IX

WHITE-COLLAR CRIME PENALTYENHANCEMENTS

Section 901-- Short Title
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Section 902-- Attempts and Conspiracies to Commit Criminal FraudOffenses

Section 903-- Criminal Penalties for Mail and Wire Fraud

Section 904-- Criminal Penalties for Violations of the Employee Retirement

Income Security Act of 1974

Section 905-- Amendment to Sentencing Guidelines Relating to CertainWhite-Collar Offenses

Section 906-- Corporate Responsibility for Financial Reports

TITLE X

CORPORATE TAX RETURNS

Section 1001 -- Sense of the Senate Regarding the Signing of Corporate TaxReturns by Chief Executive Officers

TITLE XI

CORPORATE FRAUD AND ACCOUNTABILITY

Section 1101 -- Short Title

Section 1102 -- Tampering with a Record or Otherwise Impeding an Official

Proceeding

Section 1103 -- Temporary Freeze Authority for the Securities and ExchangeCommission

Section 1104 -- Amendment to the Federal Sentencing Guidelines

Section 1105 -- Authority of the Commission to Prohibit Persons fromServing as Officers or Directors

Section 1106 -- Increased Criminal Penalties under Securities Exchange Actof 1934

Section 1107 -- Retaliation Against Informants
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