In 2002, Congress enacted the Sarbanes-Oxley Act (SOX) as its response to the financial and accounting scandals at several large, publicly traded companies. Its primary purpose is to protect investors by ensuring that financial statements are accurate, that Directors and Officers have no conflicts of interest, and that each Board actively works to fulfill its oversight role. SOX also includes provisions spelling out the rules surrounding document alteration and destruction, auditor independence, Audit Committee requirements, and, notably, how Executive Officers and Directors should conduct themselves as they lead their publicly traded companies.