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Sox usually refers to either the Boston Red Sox baseball team or the Chicago White Sox baseball team. It is a reference to and a misspelling of socks, which are garments worn on the feet.
The term may also refer to:
An act passed by U.S. Congress in2002 to protect investors from the possibility of fraudulent accounting activities by corporations. The Sarbanes-Oxley Act (SOX) mandated strict reforms to improve financial disclosures from corporations and prevent accounting fraud.
Mohammed, you ask quite a few questions on here and it is my pleasure to answer many of them. However, this is an example of a poorly asked question. If you really have absolutely no idea what SOX is then Google it.
I look at the open question list on this forum, and I have observed that a great way to stop anybody from answering your question is to use an abbreviation without explanation. Another is to ask a very short question without context. Here, you have done both.
So, please, spend five minutes on Google doing your home work, and then reframe your question in the form
"In the context of [whatever it is], what exactly is SOX (Sxxxx Oxxxxx Xxxxxx) and what does it do?
Thank you. :-)
PS - I probably still won't know.