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SOX vs. SOC: What Is The Difference? [Complete Guide]

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SOX” is a commonly used acronym that refers to the Sarbanes-Oxley Act of 2002. Authorizing the Public Company Accounting Oversight Board (PCAOB) to monitor corporate behavior. SOC reports were created by the AICPA amidst the rise of cloud computing, which has increased accessibility to applications and data. SOX Overview.