Who Must Comply with the Sarbanes–Oxley Act?
The Sarbanes–Oxley Act applies to all publicly traded companies in the United States as well as wholly-owned subsidiaries and foreign companies that are publicly traded and do business in the United States. the Sarbanes–Oxley Act also regulates accounting firms that audit companies that must comply with the Sarbanes–Oxley Act.
For more information, see here: https://www.congress.gov/bill/107th-congress/house-bill/3763
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