I have two questions that I need some help understanding concerning accounting:

1. What exactly is the Sarbanes-Oxley Act of 2002? Also what were the events that led to its conception and maybe what reason?
2. I need to give two examples of an itemized cost sheet that I have received recently (e.g., a medical bill or a tuition statement would qualify as an itemized cost record), would a gas bill to heat ones house serve as an itemized bill, when filing ones taxes would that be considered as an itemized bill as well?