This section contains background information related to SOX and were taken directly from the original AICPA Sarbanes-Oxley Web Pages. These archive documents, which are arranged in chronological order, are posted for informational purposes only and serve as a history to the rise of SOX. Please visit the rest of the Center for Audit Quality Sarbanes-Oxley Implementation Central pages for additional information and recent developments.
BACKGROUND INFORMATION; AICPA IMPLEMENTATION GUIDANCE; AND TOOLS FOR SOX