On 30 July 2002, President George W. Bush signed into law the Sarbanes–Oxley Act of 2002. Many observers and commentators would say that the Sarbanes–Oxley Act is the single most important piece of legislation affecting corporate governance, financial disclosure, and the practice of public accounting since the US securities laws of the early 1930s. The United States Senate passed the legislation on a vote of 97–0. The United States House of Representatives adopted it by a vote of 423–3. This was a surprising show of bipartisanship in such a politically charged environment as Washington, D.C. This chapter examines the factors that allowed this to happen.