Final answer:
SOX (Sarbanes-Oxley Act) is incorporated into federal SEC requirements to improve the accuracy and reliability of corporate financial reporting.
Step-by-step explanation:
The set of regulations incorporated into federal SEC requirements is SOX, which stands for the Sarbanes-Oxley Act. This act was passed in response to accounting scandals and aims to protect investors by improving the accuracy and reliability of corporate financial reporting. The act established stringent requirements for corporate governance, internal controls, and financial disclosures.