ENGLISH
REFERENCE

sox

n. uncountable
C2 Proficiency US //ˈsɑks// UK //sˈɒks// sox Informal

n. a set of strict rules that public companies in the US must follow to prevent money crimes. It helps make sure that business leaders tell the truth about their company's money.

n. the Sarbanes-Oxley Act of 2002, a federal law that established sweeping auditing and financial regulations for public companies. It aims to protect shareholders and the general public from accounting errors and fraudulent practices.


SIMPLE

The company spent millions of dollars to ensure SOX compliance.

CONTEXTUAL

After the accounting scandal, the board of directors hired a new firm to perform a thorough SOX audit.

COMPLEX

While critics argue that SOX imposes excessive administrative burdens on smaller firms, proponents maintain that the increased transparency is essential for restoring investor confidence in the global financial markets.

Usage

Usually written in all capitals as an acronym; often functions as a noun adjunct before words like 'compliance', 'audit', or 'requirements'.

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