Spotlight on Sarbanes-Oxley Rulemaking and Reports
Press Releases
Summary of SEC Actions and SEC Related Provisions Pursuant to the Sarbanes-Oxley Act of 2002 (Press Release No. 2003-89a; July 30, 2003)
SEC Implements Internal Control Provisions of Sarbanes-Oxley Act; Adopts Investment Company R&D Safe Harbor (Press Release No. 2003-66; May 27, 2003)
Commission Proposes Amendments Regarding CEO, CFO Certification Under Sarbanes-Oxley (Press Release No. 2003-39; March 21, 2003)
SEC Adopts Attorney Conduct Rule Under Sarbanes-Oxley Act (Press Release No. 2003-13; January 23, 2003)
SEC Adopts Rules on Retention of Records Relevant to Audits and Reviews (Press Release No. 2002-11; January 22, 2003)
SEC Adopts Rules on Disclosure of Off-Balance Sheet Arrangements and Aggregate Contractual Obligations (Press Release No. 2003-10; January 22, 2003)
Commission Adopts Rules Strengthening Auditor Independence (Press Release No. 2003-9; January 22, 2003)
SEC Adopts Measures to Certify Management Investment Company Shareholder Reports (Press Release No. 2003-8; January 22, 2003)
SEC Adopts Rules on Provisions of Sarbanes-Oxley Act: Non-GAAP Financials etc. (Press Release No. 2003-6; January 15, 2003)
SEC Proposes Listing Standards Rule, Adopts Investment Company Exemptive Provisions (Press Release No. 2003-1; January 8, 2003)
SEC Proposes Electronic Filing of Insider Ownership Reports, Adopts Standardized Options Exemptions (Press Release No. 2002-178; December 18, 2002)
SEC Proposes Auditor Independence and Workpaper Retention Rules Required under Sarbanes-Oxley, Agrees to Issue Report on Anti-Money Laundering Rules (Press Release No. 2002-165; November 19, 2002)
SEC Proposes Rules to Implement Sarbanes-Oxley Act Provisions Concerning Standards of Professional Conduct for Attorneys (Press Release No. 2002-158; November 6, 2002)
SEC Proposes Rules to Implement Sarbanes-Oxley Act Reforms (Press Release No. 2002-155; October 30, 2002)
SEC Proposes Additional Disclosures, Prohibitions to Implement Sarbanes-Oxley Act (Press Release No. 2002-150; October 16, 2002)
Commission Approves Rules Implementing Provisions of Sarbanes-Oxley Act, Accelerating Periodic Filings, and Other Measures (Press Release No. 2002-128; August 27, 2002)
SEC Issues Supplemental Information on Accelerated Deadline for Insider Transaction Reports under Sarbanes-Oxley Act (Press Release No. 2002-121; August 6, 2002)
SEC Prepares to Implement Sarbanes-Oxley Act Requirement for CEO And CFO Certification of SEC Filings (Press Release No. 2002-119; August 2, 2002)
FAQs
Division of Corporation Finance: Sarbanes-Oxley Act of 2002 – Frequently Asked Questions (November 8, 2002; revised November 14, 2002)
Final Rulemaking
Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports (Release Nos. 33-8238, 34-47986; IC-26068; File Nos.: S7-40-02; S7-06-03; June 5, 2003)
Implementation of Standards of Professional Conduct for Attorneys (Release Nos. 33-8185, 34-47276, IC-25919; File No.: S7-45-02; January 29, 2003)
Strengthening the Commission's Requirements Regarding Auditor Independence (Release Nos. 33-8183, 34-47265, 35-27642, IC-25915, IA-2103, FR-68; File No.: S7-49-02; Jan. 28, 2003)
Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations (Release Nos. 33-8182, 34-47264, FR-67, International Series No. 1266; File No.: S7-42-02; January 28, 2003)
Certification of Management Investment Company Shareholder Reports and Designation of Certified Shareholder Reports as Exchange Act Periodic Reporting Forms; Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 (Release Nos. 34-47262, IC-25914; File Nos.: S7-33-02 and S7-40-02; January 27, 2003)
Retention of Records Relevant to Audits and Reviews (Release Nos. 33-8180, 34-47241, IC-25911, FR-66; File No.: S7-46-02; January 24, 2003)
Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 (Release Nos. 33-8177, 34-47235; File No. S7-40-02; January 23, 2003)
Insider Trades During Pension Fund Blackout Periods (Release Nos. 34-47225, IC-25909; File No.: S7-44-02; January 22, 2003)
Conditions for Use of Non-GAAP Financial Measures (Release Nos. 33-8176, 34-47226, FR-65; File No.: S7-43-02; January 22, 2003)
Certification of Disclosure in Companies' Quarterly and Annual Reports (Release Nos. 33-8124, 34-46427, IC-25722; File No.: S7-21-02; August 28, 2002)
Ownership Reports and Trading by Officers, Directors and Principal Security Holders (Release Nos. 34-46421, 35-27563, IC-25720; File No.: S7-31-02; August 27, 2002)
Proposed Rulemaking
Certification of Disclosure in Certain Exchange Act Reports (Release Nos. 33-8212, 34-47551, IC-25967; File No. S7-06-03; March 21, 2003; Comments)
Implementation of Standards of Professional Conduct for Attorneys (Release Nos. 33-8186, 34-47282, IC-25920; File No.: S7-45-02; January 29, 2003; Comments)
Standards Relating To Listed Company Audit Committees (Release Nos. 34-47137; 33-8173; IC-25885; File No.: S7-02-03; January 8, 2003; Comments)
Mandated Electronic Filing and Website Posting for Forms 3, 4 and 5 (Release Nos. 33-8170; 34-47069; 35-27627; IC-25872; File No. S7-52-02; December 20, 2002; Comments)
Strengthening the Commission's Requirements Regarding Auditor Independence (Release Nos. 33-8154; 34-46934; 35-27610; IC-25838; IA-2088, FR-64; File No. S7-49-02; December 2, 2002; Comments)
Retention of Records Relevant to Audits and Reviews (Release Nos. 33-8151; 34-46869; IC-25830; File No. S7-46-02; November 21, 2002; Comments)
Implementation of Standards of Professional Conduct for Attorneys (Release Nos. 33-8150; 34-46868; IC-25829; File No. S7-45-02; November 21, 2002; Comments)
Insider Trades During Pension Fund Blackout Periods (Release Nos. 34-46778; IC-25795; File No. S7-44-02; November 6, 2002; Comments)
Conditions for Use of Non-GAAP Financial Measures (Release Nos. 33-8145; 34-46768; File No. S7-43-02; November 4, 2002; Comments)
Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments (Release Nos. 33-8144; File No. S7-42-02; November 4, 2002; Comments)
Disclosure Required by Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002 (Release Nos. 33-8138; 34-46701; IC-25775; File No. S7-40-02; October 22, 2002; Comments)
Improper Influence on Conduct of Audits (Release Nos. 34-46685; IC-25773; File No. S7-39-02; October 18, 2002; Comments)
Certification of Disclosure in Companies' Quarterly and Annual Reports (Release No. 34-46300; File No. S7-21-02; Aug. 2, 2002; Comments)
Other Releases
Ownership Reports and Trading by Officers, Directors and Principal Security Holders (Release No. 34-46313; File No. S7-31-02; August 6, 2002)
Special Studies
Report on the Role and Function of Credit Rating Agencies in the Operation of the Securities Markets (January 24, 2003; in PDF format)
Study and Report on Violations by Securities Professionals: Section 703 of the Sarbanes-Oxley Act Of 2002 (January 24, 2003; in PDF format)
Report Pursuant to Section 308(c) of the Sarbanes Oxley Act of 2002 (January 24, 2003; in PDF format)
Report Pursuant to Section 704 of the Sarbanes-Oxley Act of 2002 (January 24, 2003; in PDF format)
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