Sarbanes-Oxley Act of 2002

Pub. L. 107–204

Also known as: Corporate Fraud Accountability Act of 2002, White-Collar Crime Penalty Enhancement Act of 2002, Corporate and Criminal Fraud Accountability Act of 2002

US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.

79 sections of the Code credited to this law, found between Public Law 107-136 and Public Law 107-377.

• 11 U.S.C. § 523 — Exceptions to discharge
• 15 U.S.C. § 77h-1 — 77h–1. Cease-and-desist proceedings
• 15 U.S.C. § 77s — Special powers of Commission
• 15 U.S.C. § 77t — Injunctions and prosecution of offenses
• 15 U.S.C. § 78c — Definitions and application
• 15 U.S.C. § 78d-3 — 78d–3. Appearance and practice before the Commission
• 15 U.S.C. § 78j-1 — 78j–1. Audit requirements
• 15 U.S.C. § 78l — Registration requirements for securities
• 15 U.S.C. § 78m — Periodical and other reports
• 15 U.S.C. § 78o — Registration and regulation of brokers and dealers
• 15 U.S.C. § 78o-4 — 78o–4. Municipal securities
• 15 U.S.C. § 78o-5 — 78o–5. Government securities brokers and dealers
• 15 U.S.C. § 78o-6 — 78o–6. Securities analysts and research reports
• 15 U.S.C. § 78p — Directors, officers, and principal stockholders
• 15 U.S.C. § 78q — Records and reports
• 15 U.S.C. § 78q-1 — 78q–1. National system for clearance and settlement of securities transactions
• 15 U.S.C. § 78u — Investigations and actions
• 15 U.S.C. § 78u-1 — 78u–1. Civil penalties for insider trading
• 15 U.S.C. § 78u-2 — 78u–2. Civil remedies in administrative proceedings
• 15 U.S.C. § 78u-3 — 78u–3. Cease-and-desist proceedings
• 15 U.S.C. § 78ff — Penalties
• 15 U.S.C. § 78kk — Authorization of appropriations
• 15 U.S.C. § 80a-41 — 80a–41. Enforcement of subchapter
• 15 U.S.C. § 80b-3 — 80b–3. Registration of investment advisers
• 15 U.S.C. § 80b-9 — 80b–9. Enforcement of subchapter
• 15 U.S.C. § 7201 — Definitions
• 15 U.S.C. § 7202 — Commission rules and enforcement
• 15 U.S.C. § 7211 — Establishment; administrative provisions
• 15 U.S.C. § 7212 — Registration with the Board
• 15 U.S.C. § 7213 — Auditing, quality control, and independence standards and rules
• 15 U.S.C. § 7214 — Inspections of registered public accounting firms
• 15 U.S.C. § 7215 — Investigations and disciplinary proceedings
• 15 U.S.C. § 7216 — Foreign public accounting firms
• 15 U.S.C. § 7217 — Commission oversight of the Board
• 15 U.S.C. § 7218 — Accounting standards
• 15 U.S.C. § 7219 — Funding
• 15 U.S.C. § 7231 — Exemption authority
• 15 U.S.C. § 7232 — Study of mandatory rotation of registered public accounting firms
• 15 U.S.C. § 7233 — Commission authority
• 15 U.S.C. § 7234 — Considerations by appropriate State regulatory authorities
• 15 U.S.C. § 7241 — Corporate responsibility for financial reports
• 15 U.S.C. § 7242 — Improper influence on conduct of audits
• 15 U.S.C. § 7243 — Forfeiture of certain bonuses and profits
• 15 U.S.C. § 7244 — Insider trades during pension fund blackout periods
• 15 U.S.C. § 7245 — Rules of professional responsibility for attorneys
• 15 U.S.C. § 7246 — Fair funds for investors
• 15 U.S.C. § 7261 — Disclosures in periodic reports
• 15 U.S.C. § 7262 — Management assessment of internal controls
• 15 U.S.C. § 7263 — Exemption
• 15 U.S.C. § 7264 — Code of ethics for senior financial officers
• 15 U.S.C. § 7265 — Disclosure of audit committee financial expert
• 15 U.S.C. § 7266 — Enhanced review of periodic disclosures by issuers
• 18 U.S.C. § 1341 — Frauds and swindles
• 18 U.S.C. § 1343 — Fraud by wire, radio, or television
• 18 U.S.C. § 1348 — Securities fraud
• 18 U.S.C. § 1349 — Attempt and conspiracy
• 18 U.S.C. § 1350 — Failure of corporate officers to certify financial reports
• 18 U.S.C. § 1512 — Tampering with a witness, victim, or an informant
• 18 U.S.C. § 1513 — Retaliating against a witness, victim, or an informant
• 18 U.S.C. § 1514A — Civil action to protect against retaliation in fraud cases
• 18 U.S.C. § 1519 — Destruction, alteration, or falsification of records in Federal investigations and bankruptcy
• 18 U.S.C. § 1520 — Destruction of corporate audit records
• 28 U.S.C. § 1658 — Time limitations on the commencement of civil actions arising under Acts of Congress
• 29 U.S.C. § 1021 — Duty of disclosure and reporting
• 29 U.S.C. § 1131 — Criminal penalties
• 29 U.S.C. § 1132 — Civil enforcement
• 15 U.S.C. § 77h–1 — Cease-and-desist proceedings
• 15 U.S.C. § 78d–3 — Appearance and practice before the Commission
• 15 U.S.C. § 78j–1 — Audit requirements
• 15 U.S.C. § 78o–4 — Municipal securities
• 15 U.S.C. § 78o–5 — Government securities brokers and dealers
• 15 U.S.C. § 78o–6 — Securities analysts and research reports
• 15 U.S.C. § 78q–1 — National system for clearance and settlement of securities transactions
• 15 U.S.C. § 78u–1 — Civil penalties for insider trading
• 15 U.S.C. § 78u–2 — Civil remedies in administrative proceedings
• 15 U.S.C. § 78u–3 — Cease-and-desist proceedings
• 15 U.S.C. § 80a–41 — Enforcement of subchapter
• 15 U.S.C. § 80b–3 — Registration of investment advisers
• 15 U.S.C. § 80b–9 — Enforcement of subchapter