Welcome to the new library homepage for students who enrolled through Northcentral University. To access the old NCU library homepage, click here. If you enrolled through National University, click here. Please be aware that the NU and NCU students have access to all of the same resources, and we will be merging library homepages by next year.
Welcome to the new library homepage! If you are looking for the old homepage, click here.
The Sarbanes-Oxley Act of 2002 is also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOX or Sarbox. It is names after sponsors Senator Paul Sarbanes (D-MD) and Representative Michael G. Oxley (R-OH).
The S.O. act was passed as a direct result of a series of major corporate financial accounting scandals. This legislation directly impacts accountants and attorneys, officers and owners of publicly traded companies, as well as brokers, dealers, investment banksers, and financial anslysts. The Act, PL 107-204, established the Public Company Accounting Oversight Board (PCAOB), responsible for registering, monitoring, investigating, and disciplining the activities of public accounting firms, including establishing the guidelines for the conduct of several key auditing procedures and delineating the types of services that CPAs are prohibited from providing to audit clients.
Source: Sarbanes-Oxley Act
