"SOX compliant entity"
Ind. Code § 27-1-3.5-3.7
in effectSec. 3.7. As used in this chapter, "SOX compliant entity" means an entity that is required to be compliant, or is voluntarily compliant, with all of the following provisions of the federal Sarbanes-Oxley Act of 2002 (Public Law 107-204):
(1) The preapproval requirements of Section 201.
(2) The audit committee independence requirements of Section 301.
(3) The internal control over financial reporting requirements of Section 404.
As added by P.L.146-2015, SEC.11.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/27Fetched: 10/17/2026
