The correct answer is Sarbanes Oxley Act.

The Sarbanes Oxley Act was enacted in 2002 to strengthen corporate governance and restore investor confidence after major accounting scandals. It specifically targets the accuracy of corporate financial reporting and requires management and external auditors to establish, document, and report on internal accounting controls for publicly traded companies. The law also created criminal penalties for fraudulent financial activity and established oversight of auditors through the Public Company Accounting Oversight Board.

HIPAA is incorrect because it governs the privacy and security of protected health information for healthcare providers and related entities. It does not address corporate financial reporting or accounting controls for publicly traded companies.

PCI DSS is incorrect because it is a set of industry security standards managed by the Payment Card Industry Security Standards Council to protect cardholder data. It is not a United States federal law and it does not target corporate financial reporting or accounting controls.

GLBA is incorrect because the Gramm Leach Bliley Act focuses on financial institutions and consumer financial privacy and it requires safeguards for customer financial data. It does not primarily govern the financial reporting controls of publicly traded corporations in the way that the Sarbanes Oxley Act does.

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