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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 August 2002 Regulatory implementation timetable of the Sarbanes-Oxley Act (Prepared by Fried, Frank, Harris, Shriver & Jacobson) September 2002 Landmark Accounting Reform Legislation Signed into Law (September CPA Letter) October 2002 Additional Aspects of Sarbanes-Oxley Explained (October CPA Letter) March 2003 Key Internal Control Issues for Management Bank Regulators Statement on Application of Sarbanes/Oxley to Non-public Banks April 2003 Key Issues for CPA’s Providing Business Valuation and Litigation and Dispute Resolution Services Senate Banking Committee Holds SOX Followup Hearing Securities and Exchange Commission Reaffirms Status of Pronouncements of the Financial Accounting Standards Board (2003-53) May 2003 Internal Control Over Financial Reporting SEC Approves New Rule on Internal Control Reporting Deputy Chief Accountant Taub’s 5/29/03 Speech July 2003 SEC Staff Study Supports Principles-Based Accounting Standards August 2003 AICPA Submits Recommendations on Auditing Standards to PCAOB March 2004 Issues Related to the Audits of Non-Issuers
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
August 2002
Regulatory implementation timetable of the Sarbanes-Oxley Act (Prepared by Fried, Frank, Harris, Shriver & Jacobson)
September 2002
Landmark Accounting Reform Legislation Signed into Law (September CPA Letter)
October 2002
Additional Aspects of Sarbanes-Oxley Explained (October CPA Letter)
March 2003
Key Internal Control Issues for Management
Bank Regulators Statement on Application of Sarbanes/Oxley to Non-public Banks
April 2003
Key Issues for CPA’s Providing Business Valuation and Litigation and Dispute Resolution Services
Senate Banking Committee Holds SOX Followup Hearing
Securities and Exchange Commission Reaffirms Status of Pronouncements of the Financial Accounting Standards Board (2003-53)
May 2003
Internal Control Over Financial Reporting
SEC Approves New Rule on Internal Control Reporting
Deputy Chief Accountant Taub’s 5/29/03 Speech
July 2003
SEC Staff Study Supports Principles-Based Accounting Standards
August 2003
AICPA Submits Recommendations on Auditing Standards to PCAOB
March 2004
Issues Related to the Audits of Non-Issuers
OTHER RELEVANT REGULATORY WEB SITES