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Sarbanes-Oxley Act of 2002 Sarbanes-Oxley Act of 2002 The Sarbanes-Oxley Act was passed by congress in the year of 2002 due to the discovery of well-known companies committing fraud. The scandals lead the United States congress to pass the Sarbanes-Oxley Act to restore public confidence in the stock market and trading of securities. This paper.