The Sarbanes-Oxley Act of 2002 (referred to as "SOX")
This page will serve as a resource for information, updates, analysis and relevant implementation guides for the provisions of the Act. Items are grouped in these categories: 1) SE/PCAOB Proposals, 2) Summaries of Provisions, 3) Implementation Guidance, 4)The Act.

SEC / PCAOB Proposals and Rules

Public Company Accounting Oversight Board, Update Sept 2003

SEC Chairman Donaldson: Sarbanes-Oxley One Year Later July 2003

A Sarbanes-Oxley Update on Recent Rules and Decisions Regarding Stock-Based Compensation, New Audit Committee Requirements, and An Update From the New Public Company Accounting Oversight Board (PCAOB) June 2003

SEC Adopts Final Rules For Sarbanes-Oxley, Section 404 June 2003

PCAOB: New Board Sets Priorities 4/03

SEC Requires Exchange Listing Standards For Audit Committees 3/03

SEC Final Decisions On Sarbanes-Oxley Rules: Auditor Independence - see press release; Off-Balance Sheet Disclosure Arrangements - see press release; Retention of Auditor Records - see press release. 1/03

SEC Adopts Final Rules On Several S-O Provisions 1/03

Implementation Guidance

13 Steps to SOX compliance

COSO Resources, Prepared by FERF

Section 404 Could Cost Big Companies $4.6 Million, Or More Feb 2004

Ten Questions About Internal Audit And New Requirements, By Protiviti Jan 2004

Management's Responsibility For Assessing The Effectiveness Of Internal Control Over Financial Reporting Under Section 404, By PwC Dec 2003

CFOs Name Top Sarbanes-Oxley Challenges, By Protiviti Sep 03

Sarbanes-Oxley's Imapact On Private Business, By RHI Sep 03

Readiness For SEC Timely Filing Requirements, KPMG Study

Document Retention/Destruction For Sections 802, 1102, By O'Melveny & Myers LLP Aug 03

SEC Rules For Non-GAAP Financial Measurers, Earnings Releases, Paul Hastings Aug 03

Requirements For Sarbanes-Oxley Section 404, By Cooley Godward Aug 03

Foreign Private Issuers and Sarbanes-Oxley, By PwC June 03

SEC Final Rules: Management's Reports On Internal Control Over Financial Reporting and Certification of Disclosure In Exchange Act Periodic Reports, By PwC June 03

Increased Liability For 'Audit Committee Financial Experts'? By Paul Hastings June 03

Final Rules Related To Sarbanes-Oxley 404, 302 In Defining Issues By KPMG June 03

FEI's Sarbanes-Oxley Section 404 Implementation Cost Survey May 03

FAQs Regarding Sarbanes-Oxley Section 404, By Protiviti May 03

Leveraging Internal Control: Guide To Sarbanes-Oxley 302, 404, By Deloitte & Touche 4/03

Audit Committee Resources Guide/Checklist, Deloitte & Touche 2/03

New Rules For Non-GAAP Financial Measures, By KPMG 2/03

Improving Corporate Governance With Effective Internal Control, By Deloitte & Touche 2/03

Strategies for Meeting New Internal Control Reporting Challenges, By PwC 11/02

New Controls Requirements Arising From S-O. 11/02

Complying With S-O's Code Of Ethics Requirement 10/02

NYSE, Nasdaq Financial: Executive Checklists 10/02

KPMG's Defining Issues On Implementing S-O Provisions 10/02

Summaries of Provisions

· FEI's Bob Shepler Outlines the Provisions

Sarbanes-Oxley Act: The First Year, By The House Committee On Financial Services (Chaired by Michael G. Oxley) Aug 03

SEC Final Rules: Ethics and Experts, By Ernst & Young 2/03

SEC Final Rule: MD&A Disclosure of Off-Balance Sheet Items, By Ernst & Young 2/03

SEC Final Rules: Non-GAAP Measures, By Ernst & Young 2/03

SEC Rules: Financial Experts, Codes Of Ethics, By Kilpatrick Stockton LLP 2/03

CCH Outlines SEC Rules and Outstanding Reform Issues 1/03

SEC's Revised Audit Committee Requirements 1/03

25 Law Firms Provide Consensus on Sarbanes Oxley Section 402 10/02

Video Section 302 "Corporate Responsibility For Financial Reports," PwC 11/02

Boards of Directors, Audit Committees and Management, by Grant Thornton 11/02

Section 302 On Disclosure Controls and Procedures By Paul Hastings 10/02

Summary Of SEC Final Rules Re Management Certifications By Ernst & Young

S-O Effect On Pension Plans And Employment, by Cooley Goodward 10/02

Additional Rules Under Sections 303(a), 404, 406 and 407, By Skadden Arps 10/02

Overview of S-O, By Mayer Brown Rowe & Maw 9/02

Key Provisions of the Sarbanes-Oxley Act of 2002, By Paul Hastings 9/02

Final Rules for CEO/CFO Certifications, By Skadden Arps 9/02

Final Rules Under Section 16a, By Skadden Arps 8/02

NYSE Proposes New Corporate Governance Rules, By Skadden Arps 8/02

S-O Legislative Summary, By Ernst &Young 7/02

Articles and Speeches

Is Sarbanes-Oxley Working? Deloitte's CEO Speaks

Business Ethics & The Sarbanes-Oxley Act, By Sky Radio August 2003

Auditor's Review Of Internal Controls Under Sarbanes-Oxley 'Muddy,' BNA August 2003

Sarbanes-Oxley: It's Just Beginning, Grant Thornton's Baye April 2003

The Act

The Sarbanes-Oxley Act of 2002 7/02

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