Sarbanes-Oxley

This Web page has been created in order to centrally house all relevant information on the Sarbanes-Oxley Act of 2002 (SOX). All visitors should be sure to bookmark this page in order to stay abreast of the evolving regulatory environment under SOX.

SOX is the public company accounting reform and investor protection act. It was passed in response to high-profile business failures, such as Enron and WorldCom, in order to reinforce investment confidence and protect investors by improving the accuracy and reliability of corporate disclosure.

The Center has outlined SOX Implementation Central into the following categories below:

1. SOX – The Basics

   View the full text of the Sarbanes-Oxley Act of 2002; a summary of the provisions of SOX; and learn about the creation of the Public Company Accounting Oversight Board (PCAOB), the most fundamental reform of SOX. Learn More>>

2. Key SOX Initiatives

   Learn about key SOX initiatives, such as the SEC Rules on Auditor Independence; the SEC/PCAOB Roundtables on SOX 404; the establishment of the SEC Advisory Committee on Smaller Public Companies; COSO; and the PCAOB Inspection Process. Read CAQ comment letters to the SEC related to SOX and internal control and view the CAQ’s comprehensive PCAOB Inspection Analyses. Learn More>>

3. Rules, Standards and Interpretative Guidance Related to SOX

   Learn about standards, rules and regulations, and interpretative guidance of the Securities and Exchange Commission (SEC), PCAOB and Others. Learn More>>

4. Studies Mandated by SOX

   Learn about various studies required by law under SOX. Learn More>>

5. Best Practices, Implementation Frameworks, Tools for Auditors, CAQ Resource Pages
   
   Learn about various best practices and implementation frameworks developed by interested parties such as the Big Four Accounting Firms, COSO, and various other firms. Also read about SOX tools that can be used by auditors and various CAQ resource pages that have been developed. Learn More>>

6. Hot Topics and CAQ SOX Quick Surveys & Polls

   Learn about current developments related to non-accelerated filers; non-public broker/dealers; and other hot topics. Learn about CAQ quick surveys and polls initiated in order to help us understand our member’s needs when it comes to SOX 404. Learn More>>

7. SOX Articles, Products, and Other Relevant AICPA Sites

   Learn about SOX CPE; training; and products available on the CAQ products tab. Read various Journal of Accountancy articles and other articles on the topic of SOX and visit other relevant Web sites. Learn More>>

8. Archive - Background Information
   
   This section contains background information related to SOX, including press releases, articles, summaries and testimony. These archive pages are posted for informational purposes only and serve as a history to the rise of SOX. Read Archives>>

9. The Changing Regulatory Landscape

   Special archival section with background information on the events and AICPA activities leading up to the signing of the Sarbanes-Oxley Act of 2002. Read Special Archive>>

For additional assistance with SOX matters, call the CAQ Resource Line at 888-817-3277 or send an email to center@aicpa.org.

Studies Mandated by the Sarbanes-Oxley Act of 2002 Sarbanes-Oxley News and Items of Interest