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Sarbanes-Oxley Act
The Sarbanes-Oxley Act of 2002 is the public company accounting reform and investor protection act. It was passed in response to such high-profile business failures as Enron and WorldCom, in order to reinforce investment confidence and protect investors by improving the accuracy and reliability of corporate financial reporting and disclosure. While Sarbanes-Oxley applies to public companies many of the controls and processes created in response to this legislation should also be implemented by private companies and not-for-profit organizations.
AICPA Sarbanes-Oxley Implementation Central
This Web page has been created to centrally house all relevant information on the Sarbanes-Oxley Act of 2002 (SOX). Visit this page often in order to stay abreast of the evolving regulatory environment under SOX. Learn More>>
Sarbanes-Oxley Section 404 – A Guide for Small Business
This brochure from the SEC reviews the requirements of Section 404 of the Sarbanes-Oxley Act and provides information and guidance on implementation customized for small business. Learn More>>
PCAOB Web site
The PCAOB is a private-sector, not-for-profit organization created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports. Learn More>>
Sarbanes-Oxley Resources Available in the AICPA Store
The AICPA Store provides publications, web casts, CPE self-study, and on-site training programs relevant to Sarbanes-Oxley. Simply enter the words Sarbanes-Oxley in the Search box. Learn More>>
Other Guidance and Resources
These additional resources are relevant to the Sarbanes-Oxley Act of 2002 and developing internal controls within organizations. Included on this page are links to articles in the Journal of Accountancy along with other pertinent information. Learn More>>
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