What legislation is enforced by the Securities Exchange Commission (SEC)?

The Sarbanes-Oxley Act (SOX) is the correct answer as it represents significant legislation enforced by the Securities Exchange Commission (SEC). Enacted in 2002, SOX was designed to protect investors by improving the accuracy and reliability of corporate disclosures. It came in response to accounting scandals at major corporations and aimed to enhance transparency in financial reporting, lift accountability for corporate officers, and implement stricter penalties for fraudulent financial activity.

The SEC is responsible for enforcing SOX provisions, overseeing publicly traded companies to ensure they adhere to the established financial reporting standards and auditing processes mandated by the act. This involvement includes monitoring compliance, initiating investigations into potential violations, and imposing penalties when necessary.

Other options present relevant but distinct concepts within the realm of security and privacy legislation, but they do not carry the same weight of enforcement by the SEC as SOX does. Safe Harbor pertains to data protection frameworks, the Stored Communications Act (SCA) addresses access to electronic communications, and the SEC Act, while it contains foundational regulations for securities, is not the specific act known for investor protection through disclosure compliance as SOX is.