Sarbanes-Oxley Act of 2002

29 Jul 2002

The United States Public Company Accounting Reform and Investor Protection Act of 2002 -- also called the Sarbanes-Oxley Act of 2002 (named after its Congressional cosponsors, Senator Sarbanes and Congressman Oxley).

Click to download a one-page summary (PDF 19k). Or you can download the full text of the Sarbanes-Oxley Act of 2002 (PDF 230k).

To find information about SEC implementation of the Sarbanes-Oxley Act and related matters, go to the following SEC pages:

Selected final rule releases related to the Sarbanes-Oxley Act
SEC Final Rules Index. Selected releases are linked below: Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports (June 2003) Improper Influence on Conduct of Audits (May 2003) Standards Relating to Listed Company Audit Committees (Apr. 2003) Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports (Apr. 2003) Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 (Mar. 2003 Technical Corrections to Jan. 2003 release) Strengthening the Commission's Requirements Regarding Auditor Independence (Mar. 2003 Technical Corrections to Jan. 2003 release) Regulation: Analyst Certification (Feb. 2003) Implementation of Standards of Professional Conduct for Attorneys (Jan. 2003) Strengthening the Commission's Requirements Regarding Auditor Independence (Jan. 2003) Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations (Jan. 2003) Retention of Records Relevant to Audits and Reviews (Jan. 2003) Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 (Jan. 2003) [Disclosures about Audit Committee Financial Experts and Adoption of Code of Ethics] Conditions for Use of Non-GAAP Financial Information (Jan. 2003) Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports (Sept. 2002) Certification of Disclosure in Companies' Quarterly and Annual Reports (Sept. 2002) Ownership Reports and Trading by Officers, Directors and Principal Security Holders (Aug. 2002)
Selected proposed rule releases related to the Sarbanes-Oxley Act
SEC Proposed Rules Index. Selected proposals are linked below: Implementation of Standards of Professional Conduct for Attorneys (Nov. 2002) Auditor Independence and Workpaper Retention Rules (Press Release Nov. 2002) Retention of Records Relevant to Audits and Reviews (Nov. 2002) Conditions for Use of Non-GAAP Financial Measures (Nov. 2002) Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments (Nov. 2002) Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002 (Oct. 2002) Improper Influence on Conduct of Audits (Oct. 2002) Certification of Management Investment Company Shareholder Reports and Designation of Certified Shareholder Reports as Exchange Act Periodic Reporting Forms (Aug. 2002) Regulation Analyst Certification (Aug. 2002) Certification of Disclosure in Companies' Quarterly and Annual Reports (Aug. 2002)

Selected final rule releases related to the Sarbanes-Oxley Act

SEC Final Rules Index. Selected releases are linked below:
- Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports (June 2003)
- Improper Influence on Conduct of Audits (May 2003)
- Standards Relating to Listed Company Audit Committees (Apr. 2003)
- Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports (Apr. 2003)
- Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 (Mar. 2003 Technical Corrections to Jan. 2003 release)
- Strengthening the Commission's Requirements Regarding Auditor Independence (Mar. 2003 Technical Corrections to Jan. 2003 release)
- Regulation: Analyst Certification (Feb. 2003)
- Implementation of Standards of Professional Conduct for Attorneys (Jan. 2003)
- Strengthening the Commission's Requirements Regarding Auditor Independence (Jan. 2003)
- Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations (Jan. 2003)
- Retention of Records Relevant to Audits and Reviews (Jan. 2003)
- Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 (Jan. 2003) [Disclosures about Audit Committee Financial Experts and Adoption of Code of Ethics]
- Conditions for Use of Non-GAAP Financial Information (Jan. 2003)
- Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports (Sept. 2002)
- Certification of Disclosure in Companies' Quarterly and Annual Reports (Sept. 2002)
- Ownership Reports and Trading by Officers, Directors and Principal Security Holders (Aug. 2002)

Selected proposed rule releases related to the Sarbanes-Oxley Act

SEC Proposed Rules Index. Selected proposals are linked below:
- Implementation of Standards of Professional Conduct for Attorneys (Nov. 2002)
- Auditor Independence and Workpaper Retention Rules (Press Release Nov. 2002)
- Retention of Records Relevant to Audits and Reviews (Nov. 2002)
- Conditions for Use of Non-GAAP Financial Measures (Nov. 2002)
- Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments (Nov. 2002)
- Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002 (Oct. 2002)
- Improper Influence on Conduct of Audits (Oct. 2002)
- Certification of Management Investment Company Shareholder Reports and Designation of Certified Shareholder Reports as Exchange Act Periodic Reporting Forms (Aug. 2002)
- Regulation Analyst Certification (Aug. 2002)
- Certification of Disclosure in Companies' Quarterly and Annual Reports (Aug. 2002)

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