Two Years Later – A Recap of the Sarbanes-Oxley Act of 2002 and Related SEC Rulemaking
July 30, 2004
The Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley) was enacted at a time of remarkable turmoil for corporate America. Following the collapse of Enron Corp. in late 2001, the administration of President George W. Bush, members of the U.S. Congress, the SEC and the stock exchanges, among many others, proposed expansive regulation to address what were generally seen as systemic failures in the governance, internal controls and disclosure practices of public companies and the existing regulation of these companies and the financial markets. With substantially all of the new regulation mandated by Sarbanes-Oxley now in place, this white paper outlines the principal provisions of Sarbanes-Oxley, its implementation by the SEC and the implications for public companies going forward from here.
To view to the entire white paper in Adobe PDF format, please click here.
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