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What Is the Sarbanes-Oxley Act?

By Motley Fool Staff – Updated Sep 6, 2025 at 3:46PM

Key Points

  • SOX, passed in 2002, mandates executives verify accurate financial reporting.
  • SOX's "clawback" provision allows SEC to reclaim exec bonuses if misreporting occurs.
  • Whistleblower protections are included to safeguard those reporting fraud.
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