cc3976fb7f
- Split competitive-analysis-2026-05.org → TOC + 9 competitor files in ideas/competitors/. Dropped date from filename. All competitor UUIDs generated, TOC keeps original UUID for backlink continuity. - Deleted passepartout-economics.org archive (replaced by 27-node KB). - Inlined 5 'See also' blocks into natural prose (compliance-index, first-mover-window, revenue-table, orders-of-magnitude-time, native-org-knowledge-base). - Linked 7 orphan compliance pages back to compliance index + finished truncated sentences. - Linked all 14 Agora requirement docs from topic-relevant pages (identity→lisp-machine-security, infrastructure→compute-marketplace, social-space→growth-strategy, exchange→agora-contracts, etc.). - Linked ai-industry-impact from investment-thesis, sufficiency-flip, verification-appliance, effects-growth-flywheel (up from 1 to 10+ pages). - Fixed CREATED timestamps to use git commit dates instead of today. - Made all links absolute from root (no port inheritance). - Removed stale agora/docs/ duplicate content.
29 lines
1.2 KiB
Org Mode
29 lines
1.2 KiB
Org Mode
:PROPERTIES:
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:ID: c9830152-0160-4bdc-ab03-6f308ad43536
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:ID: auto-sox
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:CREATED: [2026-05-23 Sat]
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:END:
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#+title: SOX (Sarbanes-Oxley Act)
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#+filetags: :passepartout:compliance:framework:sox:
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US federal law (2002). Mandates internal controls over financial reporting
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(ICFR) for publicly traded companies. Section 404 requires management to assess
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and auditors to attest to the effectiveness of internal controls.
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Who must comply: All US public companies; foreign issuers trading on US exchanges.
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~6,000 public companies + foreign filers.
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Penalties: Up to $5M fines and 20 years imprisonment for certifying false
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financial statements. CEO and CFO personally liable.
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Why it matters: Every financial control is a gate rule — who can approve a
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journal entry, who can release a payment, who can modify a vendor record. The
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gate stack encodes these as ACL2-verified rules and produces the audit trail
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that the external auditor needs for Section 404 attestation. First-mover
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advantage: SOX is mature (24 years old) but the audit market is $4B+ and
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entirely manual — no competitor has automated the evidence pipeline.
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** [[id:4a2bc62b-3f21-4212-9cd9-f9add8fc0be1][GLBA (Gramm-Leach-Bliley Act)]]
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