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Who has to comply with the provisions of the Sarbanes-Oxley Act (SarbOx)?

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Who has to comply with the provisions of the Sarbanes-Oxley Act (SarbOx)?

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Every publicly traded company in the United States as well as every publicly traded foreign company doing business in the United States is subject to the provisions of SarbOx. SarbOx also applies to private companies that are preparing to go public through an initial public offering (IPO).

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