The Sarbanes-Oxley Act or Sarbanes-Oxley Law (SOX), promulgated in July 30, 2002, was the answer of the United States of America government to the scandals occurred in the period. This law brought relevant legislation modifications to recover the confidence of the investors, mainly, American investors, through several rules (Sections 302, 404 and 906), to obtain more transparency information, participation and certification from the management of the companies concerning these information and the auditor control activities. The Aracruz Celulose S.A., was the first brazilian company to reach the certification in SOX from an audit company and is an example of success and also, one demonstration of what the companies, in general, needs to do to adapt to the law s requisitions and how much this process costs to the company.