Sarbanes-Oxley Act of 2002

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Sulphur dioxide is a toxic gas with a pungent, irritating smell. Its chemical formulation is not SOX, however, but SO₂.

SOX, by contrast, is the The Sarbanes-Oxley Act of 2002, a pungent and tedious piece of US consumer protection legislation introduced as a reaction to a number of major corporate and accounting scandals, including Enron and WorldCom.

If Enron is the horse, oblivion the paddock to which it bolted and the executive branch of the US government the stable, then Sarbanes-Oxley is the door.