Today is .
SOX-online news is updated daily.

Impacts  of Sarbanes-Oxley

The Sarbanes-Oxley Act of 2002 impacts public companies in many ways.
Below is a breakdown of the Act's sections and how they affect the Boardroom, the Executive Suites, Accounting, IT, and other groups.






Boards & Executives

Compliance Costs

Data or Application Architecture

Data Governance or Stewardship

Knowledge Management

Reporting & Disclosure


Record Retention



Section 3

Commission Rules and Enforcement














Section 101

Establishment; Board Membership














Section 101

Establishment; Duties Of The Board














Section 103

Auditing, Quality Control, And Independence Standards And Rules














Section 102(a)

Mandatory Registration














Section 102(f)

Registration And Annual Fees














Section 109(d)

Funding; Annual Accounting Support Fee For The Board














Section 104

Inspections of Registered Public Accounting Firms














Section 105(b)(5)

Investigation And Disciplinary Proceedings; Investigations; Use Of Documents














Section 105(c)(2)

Investigations And Disciplinary Proceedings; Disciplinary Procedures; Public Hearings














Section 105(c)(4)

Investigations And Disciplinary Proceedings; Sanctions














Section 105(d)

Investigations And Disciplinary Proceedings; Reporting of Sanctions














Section 106

Foreign Public Accounting Firms














Section 107(a)

Commission Oversight Of The Board; General Oversight Responsibility














Section 107(b)

Rules Of The Board