A comprehensive listing of SEC press releases, rulemaking, and interpretive guidance related to SOX can be accessed on the SEC Spotlight on Sarbanes-Oxley Rulemaking and Reports.

SPOTLIGHT:

1. SEC Spotlight on SEC Advisory Committee on Smaller Public Companies - http://www.sec.gov/info/smallbus/acspc.shtml
   
   
2. SEC Spotlight on Internal Control Reporting Provisions - http://www.sec.gov/spotlight/soxcomp.htm
   
   
3. SEC Spotlight on Sarbanes-Oxley - http://www.sec.gov/spotlight/sarbanes-oxley.htm
   

PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD:

Rulemaking and Interpretive Guidance from the PCAOB may be accessed at the respective links. 

OTHER:

• Big 4 Issued Two Investor Resource Guides on SOX 404 to Assist Investors - individual and institutional, small and large in understanding the new internal control reporting. Firms are encouraged to distribute these two guides to their clients.
  
  
• Investment Companies Expert Panel Issues Revised N-SAR Letter - An illustration of the independent registered public accounting firm’s report on a registered investment company’s internal control.
  
  
• GAO Issues Guidance for Audits Subject to Both Government Auditing Standards (or Yellow Book) and PCAOB Auditing Standards