Answer :
To disclose accurate and reliable accounting financial information in its reports.
What is the purpose of the Sarbanes-Oxley Act of 2002?
- The Sarbanes-Oxley Act (SOX) is a federal act passed in 2002 with bipartisan congressional support to improve auditing and public disclosure in response to several accounting scandals in the early-2000s.
- It established requirements related to "corporate responsibility" to make executives take responsibility for the accuracy of financial reporting (including a requirement for certification by the entity's "principal officers") and to make it illegal for management to improperly influence the conduct of an audit
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