Sec. 3.7. As used in this chapter, "SOX compliant entity" means an entity that is required to be compliant, or is voluntarily compliant, with all of the following provisions of the federal Sarbanes-Oxley Act of 2002 (Public Law 107-204): (1) The preapproval requirements of Section 201. (2) The audit committee independence requirements of Section 301. (3) The internal control over financial reporting requirements of Section 404. As added by P.L.146-2015, SEC.11.
"SOX compliant entity"
Ind. Code § 27-1-3.5-3.7, under Annual Audited Financial Reports.
Ind. Code § 27-1-3.5-3.7