Additionally, it requires executives to certify the accuracy of financial statements as well as prohibits them from profiting off insider information. Lastly, it introduces requirements for internal controls over financial reporting which must be maintained by all publicly traded companies. The purpose of SOX is twofold: first, it seeks to protect investors by ensuring accurate and timely disclosures about company finances; secondly, it puts into place harsher penalties for corporations who engage in fraudulent activities such as insider trading or accounting manipulation. By doing so, SOX helps to restore investor confidence which can ultimately lead to increased investment opportunities and improved stock prices – something that benefits both businesses and individuals alike.