Less than two years ago the names Sarbanes and Oxley were mostly noted for being part of the roll call during Congressional votes. Now the names of Paul Sarbanes, the Democratic Senator from the state of Maryland, and Michael Oxley, Republican Representative from the state of Ohio, are forever linked to one of the most significant pieces of legislation to impact corporations, both within the U.S. and globally. Now, according to a recent survey conducted by the META Group, the Sarbanes-Oxley Act of 2002, or SOX as it is informally called, is a major lightning rod for compliance initiatives in the U.S., along with HIPAA and the U.S. Patriot Act.
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