Corporate finance law relates to all of the financial affairs of a business. At the corporate level, finance law issues can be very complex so most corporate entities have both tax and legal professionals to advise them on finance law matters. Corporate finance relates to both borrowing money and raising investment capital. Corporate finance law is promulgated at both state and federal levels. At the federal level, the use of finance is governed by statutory law including Sarbanes-Oxley. Raising capital is regulated by the securities law. Many attorneys specialize in corporate finance law and work in private practice or in-house for a corporate entity.