Over five years ago, Protiviti’s Jim DeLoach wrote ‘‘A Farewell to Michael Oxley,’’ paying tribute to the former Republican member of the U.S. House of Representatives who died on January 1, 2016. It is now fitting that we issue another farewell. On December 7, 2020, the family of Paul Sarbanes announced the death of the former Democratic senator the previous day. Together, these two men authored the Sarbanes-Oxley Act of 2002, cementing their names to a legacy of advocating responsible corporate behavior and fairness in public and financial reporting.

In this article, we honor Sarbanes’ legacy and explain how he protected investors and paved the road for more transparency in financial reporting.