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Sarbanes Oxley Essay Preview: Sarbanes Oxley Report this essay Sarbanes-Oxley Act Background: The Sarbanes-Oxley Act was sent before the 107th Congress of the United States on Wednesday, January 23rd, 2002. The act was formally adopted on July 30th, 2002. Congress was prompted to pass this legislation in the wake of several corporate financial accounting scandals.