What is SOX Compliance? 2024 Requirements, Controls and More | UpGuard
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**Executive summary:** This document provides a concise 2026-oriented guide to Sarbanes-Oxley (SOX) compliance for public companies and their auditors, explaining core sections (302, 404, 409, 802, 906), IT and cybersecurity responsibilities (access control, logging, backups, change management), audit preparation steps, common compliance challenges, penalties for non-compliance, and a practical checklist to demonstrate and maintain SOX controls.
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