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Home/Regulations/Sarbanes-Oxley Act (SOX) — Regulatory Reference
Regulatory Reference
Financial Services Federal (US) high

Sarbanes-Oxley Act (SOX) — Regulatory Reference

Internal financial controls, CEO/CFO certifications — audit trail and access controls on AI accessing financial records.

Key Provisions
  • Section 302 — corporate responsibility for financial reports; CEO/CFO certifications
  • Section 404 — management assessment of internal controls over financial reporting (ICFR)
  • Section 802 — criminal penalties for altering documents
  • PCAOB Auditing Standard 2201 — audit of ICFR
How AutoPIL Enforces It
  • Tamper-evident audit chain prevents the 'altering documents' risk under Section 802 for AI-generated financial artifacts
  • Agent registry + policy YAML constitutes documented ICFR coverage for AI systems
  • Pre-retrieval enforcement is a preventive control that an auditor can test
Audit LogPolicy EngineAgent RegistryKey ScopingSensitivity LabelsLineage
AutoPIL Policy IDs
FS-SOX-302-001AI in Financial Reporting — Access Control
FS-SOX-404-001ICFR Evidence for AI Systems
FS-SOX-802-001Document Integrity via Hash Chain
Official Sources
https://www.sec.gov/about/laws/soa2002.pdfhttps://pcaobus.org/oversight/standards/auditing-standards

This page is a working reference and not a substitute for qualified legal review. Verify against official sources before use in compliance artifacts.

AutoPIL Governance Platform

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AutoPIL intercepts every AI agent data access call, enforces your policy, and writes a tamper-evident audit record — before sensitive data enters the agent context window.

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