The Sarbanes-Oxley Act of 2002 (SOX) is a major U.S. federal law enacted in response to a number of high-profile corporate and accounting scandals in the early 2000s, such as those affecting Enron and WorldCom. The Act's provisions are found in sections of Title 15 and Title 18 of the U.S. Code. It established sweeping auditing and financial regulations for public companies.