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Enacted in 1920 (46 U.S.C.A. Â§ 688) the Jones Act provides a remedy to sailors for injuries or death resulting from the Negligence of an owner, a master, or a fellow sailor of a vessel. The federal Jones Act defines the legal rights of seamen who are injured or killed in the course of maritime service.
After congressional hearings into allegations of corporate fraud in the early 1930s, Congress first passed the Securities Act of 1933. However, that law was viewed as inadequate, and just one year later Congress returned to pass the far more sweeping Securities Exchange Act of 1934. However, even if Sarbanes-Oxley ultimately proves to be only the first act, it does include a number of provisions requiring changes in how business is done. This is particularly true with regard to auditors and the role of the audit committee.