The Sarbanes-Oxley Act
The Sarbanes-Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly
called SOX or Sarbox; is a United States federal law enacted on July 30, 2002 in response to a number of major corporate and accounting
scandals including those affecting Enron, Peregrine Systems and WorldCom.
These scandals, which cost investors billions of dollars when the share prices of the affected companies collapsed, they shook public
confidence in the nation's markets.br
The legislation establishes new or enhanced standards for all U.S. public company boards, management, and public accounting firms.
It does not apply to private companies.
Other recent legislation establishes a compelling obligation for businesses to preserve
electronic data that may be relevant to an audit
More about Sarbanes-Oxley Act
here.
Terminal Services Log compliance reports:

central monitor for all your users

central monitor for all your servers

who logged on server/farm (exact date and time)

who used what application (together with number of instances run)

how much of the logged time users were active on the server

how much of the logged time users were idle on the server

total time for users connected on server

statistical information as summary for all servers and all users