The Sarbanes-Oxley Act (SOX) is a federal law that sets standards for publicly traded companies to ensure the accuracy and reliability of financial reporting. SHA-256 and other hash functions play a critical role in helping organizations comply with SOX requirements by ensuring the integrity and security of financial data.

SOX requirements that SHA-256 helps meet include:

1. Accurate and reliable financial reporting

2. Internal controls over financial reporting (ICFR)

3. Data security and access controls

4. Audit trails and logging

5. Compliance with Section 404 (management assessment of ICFR)

SHA-256 helps achieve these goals by:

1. Ensuring data integrity and authenticity

2. Preventing data tampering and alteration

3. Supporting secure data storage and transfer

4. Enabling audit trails and logging

5. Facilitating management assessment of ICFR

By using SHA-256 and other hash functions, organizations can demonstrate their commitment to ensuring the accuracy, reliability, and security of financial reporting, and ensure compliance with SOX requirements.