What does the Sarbanes-Oxley Act of 2002 primarily address?

The Sarbanes-Oxley Act of 2002 primarily addresses corporate responsibility and fraud. This legislation was passed in response to a series of high-profile corporate scandals, such as Enron and WorldCom, which exposed significant loopholes in financial reporting and corporate governance.

The Act established rigorous new standards for financial reporting and accountability in publicly traded companies. It requires top management to personally certify the accuracy of financial information and imposes severe penalties for fraudulent financial activity, thereby enhancing transparency and restoring investor confidence in the financial markets. By focusing on corporate responsibility, the Sarbanes-Oxley Act aims to prevent future corporate fraud and ensure that companies operate with integrity.

The other options do not align with the primary focus of the Act: it does not specifically cover insuring investors against brokerage failures, address market manipulation, or establish regulations for tax-free savings accounts. The Act's emphasis on corporate governance and ethical financial reporting remains its main thrust, making the correct answer centered around corporate responsibility and fraud.