SOX: Authoritative Bodies

The Sarbanes-Oxley Act (SOX) is enforced and guided by a network of authoritative bodies that ensure transparency, accountability, and compliance across financial reporting. SOX Certification helps professionals understand the critical roles these entities play in upholding integrity and governance standards. One of the most notable is the Public Company Accounting Oversight Board (PCAOB), which oversees the audits of public companies to protect investors. The Securities and Exchange Commission (SEC) also plays a critical role in interpreting and implementing SOX requirements while monitoring corporate disclosures. Additionally, professional standards bodies like the Financial Accounting Standards Board (FASB) support SOX by providing consistent accounting principles. Together, these authoritative entities form the backbone of SOX compliance; ensuring organizations adhere to the highest levels of trust and accountability.