Thank you for the opportunity to help you with your question!
Sarbanes Oxley is basically an act passed by US government which can help in improving investors confidence since it provides protection to investors from fraudulent accounting activities which can be committed by different corporations. It enables disclosure of all essential information from corporations t investors for clean and clear transactions. This act was implemented because of accounting scandals e.g Enron, Tyco, and WorldCom that happens in early 2000s and resulted in decreased confidence of investor in accounting and investment.
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