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Sarbes-Oxley Act Essay Preview: Sarbes-Oxley Act Report this essay Introduction to Sarbanes-Oxley Act. The Sarbanes-Oxley (also known as SOX) was passed in 2002, and is seen by many as a solution to prevent future high profile financial scandals, such as Enron and WorldCom from reoccurring. Sox protects shareholders and the general public from accounting errors.