How

Sarbanes-Oxley Act itself is organized into eleven titles, although Key Sections 302, 404, 401, 409, 802 and 906 are the most significant with respect to compliance and internal control.

SOX Law is administered by the Securities and Exchange Commission (SEC), which publishes Rules on requirements and Sections and sets deadlines for compliance.

SEC created the Public Company Accounting Oversight Board (PCAOB) which oversees external financial audits.