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Sox Article Review SOX PaperCatherine RichardLAW/421November 24, 2014Mauri HawkinsSOX PaperThe Sarbanes Oxley Act (SOX Act) was passed in 2002 to mandate a number of reforms that enhance the responsibility of corporations, financial disclosures and tackle accounting and corporate fraud. The SOX Act also created the PCOAB, or the Public Company Accounting Oversight Board to oversee.