A Guide To The Sarbanes-Oxley Act

Section 302
Section 401
Section 404
Section 409
Section 802

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Sarbanes-Oxley Compliance
This package contains various download resources to assist with the compliance initiative. These include guides, presentations and audit checklists.

In addition, the Sarbannes-Oxley Forum is an interactive chat type resource which enables exchange of information and opinion

Sarbanes-Oxley Act Summary and Introduction

The Sarbanes-Oxley Act came into force in July 2002 and introduced major changes to the regulation of corporate governance and financial practice. It is named after Senator Paul Sarbanes and Representative Michael Oxley, who were its main architects, and it set a number of non-negotiable deadlines for compliance.

The Sarbanes-Oxley Act is arranged into eleven 'titles'. As far as compliance is concerned, the most important sections within these eleven titles are usually considered to be 302, 401, 404, 409, 802 and 906.

An over-arching public company accounting board was also established by the act, which was introduced amidst a host of publicity.

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