The Sarbanes-Oxley Act is made up of eleven titles that address corporate and accounting fraud, financial disclosures, and corporate responsibility. Sections 302, 404, 401, 409, 802 and 906 are the most significant with respect to compliance and internal control. Of all the sections, Sarbanes Oxley section 404 seems to cause the most concern. The Act also created a public company accounting oversight board also known as the PCAOB, to oversee the activities of the auditing profession.
The full text of the Act is available at:
You can find links to all Commission rulemaking and reports issued under the Sarbanes-Oxley Act at:
A complete list of SEC public forms can be found at :
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