Which title is NOT included under the Sarbanes-Oxley Act?

The Sarbanes-Oxley Act (SOX), enacted in 2002, primarily aims to enhance corporate governance and accountability by setting stricter rules for financial practices and disclosures in public companies. The Act includes several key provisions designed to prevent corporate fraud and protect investors.

The Public Company Accounting Oversight Board (PCAOB) is established under SOX to oversee the audits of public companies and ensure compliance with auditing standards. Corporate Fraud Accountability is a title under SOX focused on addressing and penalizing corporate fraud. Enhanced Financial Disclosures is another component of SOX that mandates greater transparency in financial reporting to ensure investors are well-informed.

However, Cybersecurity Strategy Guidelines are not a part of the Sarbanes-Oxley Act. While cybersecurity is an essential consideration for companies, the act itself does not include specific guidelines or requirements that pertain to cybersecurity practices. Instead, it focuses on financial integrity and the responsibilities of management and auditors concerning financial reporting. This distinction clarifies that while cybersecurity is critical in today’s digital environment, it is not directly covered by SOX's provisions.