The following job description from Uber for a Revenue Operations Manager position indicates the following requirement to be done by the person who takes on this job: “Develop & ensure controls are operating effectively and conform to all legal and regulatory accounting and Tax requirements, including compliance with corporate policies, local statutory requirements and Sarbanes Oxley.” — clearly indicated Uber abides by the Sarbanes Oxley Act. (see: https://careers-uber.icims.com/jobs/28924/job?iis=job-V002A-fin&iisn=Indeed&rx_campaign=indeed0&rx_group=101535&rx_job=28924&rx_source=Indeed&mobile=false&width=872&height=500&bga=true&needsRedirect=false&jan1offset=-480&jun1offset=-420). It’s clear that Uber is well aware of SOX and uses it.

It would be prudent for any investor to use SOX to evaluate any company as a tool to estimate the ethics of a corporation in their best interests.