May 13 2010 03:19 PM

By now, most of you are aware Pub.L. 107-204, 116 Stat. 745, commonly called "Sarbanes-Oxley," "Sarbox" or just "SOX." Enacted July 30, 2002, this legislation was named after sponsors US Senator Paul Sarbanes (D-Maryland) and US Representative Michael G. Oxley (R-Ohio) as the reaction to major corporate and accounting scandals (Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom).

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