Authority and currency
About this authority
- Publisher
- U.S. Government Publishing Office
- Standing
- Primary authority
- Version
- Updated through 2022-12-29
- Relevant parts
- Titles I, II, III, IV, VIII, and IX
- Currency
- current · checked Aug 7, 2026
SOX redistributed responsibilities across boards, executives, auditors, regulators, and standard setters. The law is therefore more useful as an institutional map than as a slogan about “more controls.” A control assertion, an audit opinion, and management responsibility remain different claims.