The International Accounting Standards (IAS) were created by the Sarbanes-Oxley Act.

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The International Accounting Standards (IAS) were not created by the Sarbanes-Oxley Act. The IAS were developed by the International Accounting Standards Board (IASB), an independent organization that created a set of accounting standards to be used globally for financial reporting. The Sarbanes-Oxley Act was created in response to corporate accounting scandals and primarily focused on improving corporate governance and financial disclosures within the United States.

The International Accounting Standards (IAS) Were Created by the Sarbanes-Oxley