The Sarbanes-Oxley Act is enforced by which of the following agencies?

The Sarbanes-Oxley Act, commonly referred to as SOX, is primarily enforced by the Securities and Exchange Commission (SEC). The SEC is responsible for protecting investors, maintaining fair and orderly markets, and facilitating capital formation. Under the Sarbanes-Oxley Act, the SEC oversees the implementation of accounting standards and practices aimed at improving financial disclosures and combating corporate fraud.

The act includes provisions that affect how public companies handle their financial reporting and requires them to establish internal controls to ensure the accuracy and integrity of their financial statements. The SEC's role is crucial as it regulates and enforces compliance with these standards, ensuring that public companies adhere to the requirements set forth by the Sarbanes-Oxley Act. This makes the SEC the correct answer for the enforcement agency related to the Sarbanes-Oxley Act.