AFP Sarbanes-Oxley Resource Page

The Sarbanes-Oxley Act of 2002 (SOX) is the most significant business legislation since the Depression-era Securities Acts of 1933 and 1934, which created the modern stock exchanges and the SEC. Sarbanes-Oxley covers a wide-range of topics; further, penalties for noncompliance can be significant.

• August 2008 Accounting Newsletter | Join the Distribution List
• Case Study: Lessons Learned from Alcatel-Lucent's IFRS Conversion
• Cash Column: The Accounting Dept, an Invaluable Treasury Partner
• Treasury Essentials: A Practical Guide to 'Odor-Free' Footnotes
• June 2008 Accounting Newsletter | Join the Distribution List

More Sarbanes-Oxley Articles....

• SEC Proposes Additional SOX 404 Delay for Some Small Companies
  Securities and Exchange Commission (SEC) Chairman Christopher Cox announced his intent to delay by one additional year the requirement that non-accelerated corporate filers must have their internal controls audited and reported on by their external accountants. ...more
• SOX 404 Check-up: Nine Questions You Should be Asking About Your Auditing Process
  After the introduction of the Sarbanes-Oxley Act in 2002, the biggest issue heard from AFP members was the extensive costs and time needed to comply with Section 404 internal control requirements. ...more
• Additional Reliance on Foreign Audit Regulators Proposed
  The Public Company Accounting Oversight Board on Dec. 5 voted to issue for public comment a proposed policy statement that identifies the factors relevant to "full reliance" by the Board on the inspections systems of non-U.S. regulators which meet the level of protection for investors that is required by the Sarbanes-Oxley Act of 2002. ...more
• SEC Votes to Adopt New Rules to Improve Regulation of Smaller Businesses
  The Securities and Exchange Commission at their November 15, 2007 board meeting voted to adopt three measures to modernize and improve its capital-raising, reporting and disclosure requirements for smaller companies. ...more
• PCAOB SAG Group Meets
  The Public Company Accounting Oversight Board (PCAOB) Standing Advisory Group (SAG) held their quarterly meeting in Washington DC on October 18, 2007. ...more

More News Briefs....

• Section 404 on Internal Control Summary
• Penalty Enhancements under Sarbanes-Oxley
• Code of Ethics under SOX Section 406
• Audit Committee Rules Section 301 of SOX
• SOX Section 803 Non-Dischargeable Debts

Did you miss the Sarbanes-Oxley Virtual Education Sessions? Order the Audiocassettes today!

SOX Section 404: A Practical Approach to Implementation:

• Audiocassette One: Organizing and Prioritizing the Compliance Process
• Audiocassette Two: Risk Assessments and Controls
• Audiocassette Three: Testing, Evaluating and Reporting

View more information.

AFP Sarbanes-Oxley Resource Guide

Cost Control Tips for Sarbanes-Oxley Compliance

From AFP's Payments Advisory Group — One company´s approach to implementing Section 404 on internal controls.

Sarbanes-Oxley sessions at The AFP 24th Annual Conference

AFP Exchange Article Archive
A comprehensive list of articles from AFP Exchange regarding Sarbanes-Oxley.

Sarbanes-Oxley One Year Later: Sign-Offs on Financials "Trickle Down" to Other Finance Staff

• Survey report
• Subcertification white paper
• Press release

Sarbanes-Oxley Act of 2002
The actual law.

SEC Update
Summaries of all SEC rules that implement Sarbanes-Oxley.

Need Answers?
Have a question regarding Sarbanes-Oxley? E-mail AFP at AFP@AFPonline.org