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

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