SOX
SOX is a popular acronym for the Sarbanes Oxley act. SOX established the Public Company Accounting Oversight Board which provides independent review and oversight of the auditing activities of public accounting firms in their performance of the attest function as auditors of publicly held businesses. SOX establishes strict guidelines to insure that the firms which audit public companies are in fact and in appearance actually independent. SOX additionally mandates strict requirements for corporate responsibility, financial disclosures, and conflict of interests among analysts.
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