Accounting & Auditing Positions  on Sarbanes-Oxley Home > Accounting & Auditing Center > Positions The Big Four firms have weighed in on Sarbanes-Oxley. But don't get your hopes up that they'll publish "how-to's" for companies that want to use their own resources to prepare for their audits. Of course, if you want to hire a second firm to tell you what your primary firm will ask, that's another story... Here's a sampling of their whitepapers Ernst & Young LLP Publications Corporate Reform - The New Auditor Independence Rules: Implications for Audit Committees and Management Preparing for Internal Control Reporting: A Guide for Management's Assessment under Section 404 of the Sarbanes-Oxley Act Section 404 Post-Implementation—What You Should Be Thinking About Now PricewaterhouseCoopers Publications Key Elements of Antifraud Programs and Controls Strategies for Meeting New Internal Control Reporting Challenges Timeline of Sarbanes-Oxley Act Requirements KPMG LLP Publications Financial Close & Sarbanes-Oxley e-Survey Managing Risk with Controls in the Age of Sarbanes-Oxley Sarbanes-Oxley Section 404: An Overview of the PCAOBs Requirements Deloitte & Touche LLP Publications Corporate Governance Disclosure Checklist Meeting the Challenge: How Financial Institutions are Responding to Sarbanes-Oxley Sarbanes-Oxley Readiness Survey Sections 302 and 404 Readiness Assessment Sarbanes-Oxley Article