The Sarbanes-Oxley (SOX) Act, enacted in response to significant financial scandals involving large corporations, requires publicly traded organizations to prove they have the appropriate internal controls in place for accurate financial reporting and protection of sensitive data. This guide explores SOX compliance, including who must comply, benefits and challenges, best practices, and a comprehensive checklist. Maintaining SOX compliance involves implementing procedures to meet specific requirements such as maintaining financial records, establishing internal controls, conducting regular audits, and protecting against data tampering. The Act aims to foster transparency, reliability, and accountability in corporate financial practices to protect the interests of investors and the general public.