CISSP Practice Exam 2026 – Complete Prep Guide

The Sarbanes-Oxley Act of 2002 was enacted primarily to enhance corporate governance and accountability, particularly in publicly traded companies. This legislation emerged in response to significant financial scandals that adversely affected investors' confidence in the financial reporting of corporations. By establishing regulatory compliance mandates, the Act aimed to protect shareholders and the general public by improving the accuracy and reliability of corporate disclosures.

Key provisions of the Sarbanes-Oxley Act include requirements for financial disclosures, internal controls, and the certification of financial reports by top management. These measures are designed to deter corporate fraud and increase transparency in financial reporting practices.

While the other options mention regulatory frameworks, healthcare compliance, and educational standards, they do not align with the primary focus of the Sarbanes-Oxley Act, which specifically targets the accountability and transparency of publicly traded companies in their financial practices.