Sarbanes-oxley act of 2002

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The Sarbanes-Oxley Act of 2002 largely amended other Acts and the amendatory provisions 
are not shown, however certain provisions, as amended, do appear elsewhere in this compilation. 
SARBANES-OXLEY ACT OF 2002 
[Public Law 107–204, Approved July 30, 2002, 116 Stat. 745] 
[As Amended Through P.L. 116–222, Enacted December 18, 2020] 
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Currency: This publication is a compilation of the text of Public Law 107–204. It 
was last amended by the public law listed in the As Amended Through note above 
and below at the bottom of each page of the pdf version and reflects current law 
through the date of the enactment of the public law listed at https:// 
www.govinfo.gov/app/collection/comps/¿ 
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Note: While this publication does not represent an official version of any Federal 
statute, substantial efforts have been made to ensure the accuracy of its contents. 
The official version of Federal law is found in the United States Statutes at Large 
and in the United States Code. The legal effect to be given to the Statutes at 
Large and the United States Code is established by statute (1 U.S.C. 112, 204).¿ 
AN ACT To protect investors by improving the accuracy and reliability of corporate 
disclosures made pursuant to the securities laws, and for other purposes. 
Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, 
SECTION 1. ø15 U.S.C. 7201 note¿ SHORT TITLE; TABLE OF CONTENTS.
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(a) S
HORT
T
ITLE
.—This Act may be cited as the ‘‘Sarbanes- 
Oxley Act of 2002’’. 
(b) T
ABLE OF
C
ONTENTS
.—The table of contents for this Act is 
as follows: 
Sec. 1. Short title; table of contents. 
Sec. 2. Definitions. 
Sec. 3. Commission rules and enforcement. 
TITLE I—PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD 
Sec. 101. Establishment; administrative provisions. 
Sec. 102. Registration with the Board. 
Sec. 103. Auditing, quality control, and independence standards and rules. 
Sec. 104. Inspections of registered public accounting firms. 
Sec. 105. Investigations and disciplinary proceedings. 
Sec. 106. Foreign public accounting firms. 
Sec. 107. Commission oversight of the Board. 
Sec. 108. Accounting standards. 
Sec. 109. Funding. 
TITLE II—AUDITOR INDEPENDENCE 
Sec. 201. Services outside the scope of practice of auditors. 
Sec. 202. Preapproval requirements. 
Sec. 203. Audit partner rotation. 
Sec. 204. Auditor reports to audit committees. 
Sec. 205. Conforming amendments. 
Sec. 206. Conflicts of interest. 
Sec. 207. Study of mandatory rotation of registered public accounting firms. 
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December 21, 2020 
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As Amended Through P.L. 116-222, Enacted December 18, 2020

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