Sarbanes-Oxley - Financial and Accounting Disclosure Information
Sarbanes-Oxley - Financial and Accounting Disclosure Information

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SEC-Rules
Sarbanes-Oxley SEC Rules & Regulations

Rule 208
Strengthening the Commission's Requirements Regarding Auditor Independence

Rule 301
Standards Relating to Listed Company Audit Committees

Rule 302
Certification of Disclosure in Companies' Quarterly and Annual Reports

Rule 303
Improper Influence on Conduct of Audits

Rule 306
Insider Trades During Pension Fund Blackout Periods

Rule 307
Implementation of Standards of Professional Conduct for Attorneys

Rule 401(a)
Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations

Rule 401(b)
Conditions for Use of Non-GAAP Financial Measures

Rule 403
Ownership Reports and Trading by Officers, Directors and Principal Security Holders

Rule 403ET
Mandated Electronic Filing and Website Posting for Forms 3, 4 and 5

Rule 404
Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports

Rule 406/407
Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002

Rule 409
Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date

Rule 802
Retention of Records Relevant to Audits and Reviews

Rule RMIC
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
Sarbanes-Oxley SEC Rules & Regulations
Rule 208
Strengthening the Commission's Requirements Regarding Auditor Independence

    Sec. 208-1. Introduction.

    Sec. 208-2. Conflicts of Interest Resulting from Employment Relationships.

    Sec. 208-3. Scope of Services Provided by Auditors.

    Sec. 208-4. Partner Rotation.

    Sec. 208-5. Audit Committee Administration of the Engagement.

    Sec. 208-6. Compensation.

    Sec. 208-7. Definitions.

    Sec. 208-8. Communication with Audit Committees.

    Sec. 208-9. Expanded Disclosure.

    Sec. 208-10. Paperwork Reduction Act.

    Sec. 208-11. Cost-Benefit Analysis.

    Sec. 208-12. Final Regulatory Flexibility Act Analysis.

    Sec. 208-13. Statutory Bases - Part 210.

    Sec. 208-14. Statutory Bases - Part 240.

    Sec. 208-15. Statutory Bases - Part 249.

    Sec. 208-16. Statutory Bases - Part 274.

    Sec. 208-17. Footnotes.

Rule 301
Standards Relating to Listed Company Audit Committees

    Sec. 301-1. Background and Overview of the New Rule and Amendments.

    Sec. 301-2. Discussion.

    Sec. 301-3. Discussion - Advisors, Implementation Standards.

    Sec. 301-4. Discussion - Compliance with Standards.

    Sec. 301-5. Paperwork Reduction Act.

    Sec. 301-6. Consideration of Burden on Competition.

    Sec. 301-7. Statutory Authority - Parts 228/9.

    Sec. 301-8. Statutory Authority - Part 240.

    Sec. 301-9. Statutory Authority - Part 249.

    Sec. 301-10. Statutory Authority - Part 274.

    Sec. 301-11. Footnotes.

Rule 302
Certification of Disclosure in Companies' Quarterly and Annual Reports

    Sec. 302-1. Introduction.

    Sec. 302-2. Certification of Quarterly and Annual Reports.

    Sec. 302-3. Disclosure Controls and Procedures.

    Sec. 302-4. Certification of Registered Investment Company Annual and Semi-Annual Reports.

    Sec. 302-5. Paperwork Reduction Act.

    Sec. 302-6. Cost Benefit Analysis.

    Sec. 302-7. Final Regulatory Flexibility Analysis.

    Sec. 302-8. Statutory Authority - Part 228

    Sec. 302-9. Statutory Authority - Part 229

    Sec. 302-10. Statutory Authority - Part 232

    Sec. 302-11. Statutory Authority - Part 240

    Sec. 302-12. Statutory Authority - Part 249

    Sec. 302-13. Statutory Authority - Part 270

    Sec. 302-14. Statutory Authority - Part 274

    Sec. 302-15. Endnotes

Rule 303
Improper Influence on Conduct of Audits

    Sec. 303-1. Introduction.

    Sec. 303-2. Discussion of Final Rules.

    Sec. 303-3. Paperwork Reduction Act.

    Sec. 303-4. Final Regulatory Flexibility Analysis.

    Sec. 303-5. Statutory Authority.

    Sec. 303-6. Footnotes.

Rule 306
Insider Trades During Pension Fund Blackout Periods

    Sec. 306-1. Introduction.

    Sec. 306-2. Regulation BTR - Part I.

    Sec. 306-3. Regulation BTR - Part II.

    Sec. 306-4. Paperwork Reduction Act.

    Sec. 306-5. Cost-Benefit Analysis.

    Sec. 306-6. Final Regulatory Flexibility Analysis.

    Sec. 306-7. Statutory Authority - Part 240.

    Sec. 306-8. Statutory Authority - Part 245.

    Sec. 306-9. Statutory Authority - Part 249.

    Sec. 306-10. Footnotes.

Rule 307
Implementation of Standards of Professional Conduct for Attorneys

    Sec. 307-1. Introduction.

    Sec. 307-2. Definitions - Part I.

    Sec. 307-3. Definitions - Part II.

    Sec. 307-4. Issuer as Client.

    Sec. 307-5. Issuer Confidences.

    Sec. 307-6. Responsibilities of Supervisory Attorneys.

    Sec. 307-7. Sanctions.

    Sec. 307-8. Paperwork Reduction Act.

    Sec. 307-9. Costs and Benefits.

    Sec. 307-10. Final Regulatory Flexibility Analysis.

    Sec. 307-11. Statutory Authority.

    Sec. 307-12. Endnotes.

Rule 401(a)
Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations

    Sec. 401(a)-1. Introduction.

    Sec. 401(a)-2. Overview of Proposals, Comments and Amendments.

    Sec. 401(a)-3. Discussion of Amendments.

    Sec. 401(a)-4. Paperwork Reduction Act.

    Sec. 401(a)-5. Final Regulatory Flexibility Analysis.

    Sec. 401(a)-6. Statutory Authority and Text of Rule Amendments - Part 228.

    Sec. 401(a)-7. Statutory Authority and Text of Rule Amendments - Part 229.

    Sec. 401(a)-8. Statutory Authority and Text of Rule Amendments - Part 249.

    Sec. 401(a)-9. Endnotes - Part I.

    Sec. 401(a)-10. Endnotes - Part II.

Rule 401(b)
Conditions for Use of Non-GAAP Financial Measures

    Sec. 401(b)-1. Introduction.

    Sec. 401(b)-2. The Rules and Amendments.

    Sec. 401(b)-3. Paperwork Reduction Act.

    Sec. 401(b)-4. Cost-Benefit Analysis.

    Sec. 401(b)-5. Regulatory Flexibility Act Certification.

    Sec. 401(b)-6. Statutory Basis - Part 228.

    Sec. 401(b)-7. Statutory Basis - Part 229.

    Sec. 401(b)-8. Statutory Basis - Part 244.

    Sec. 401(b)-9. Statutory Basis - Part 249.

    Sec. 401(b)-10. Endnotes.

Rule 403
Ownership Reports and Trading by Officers, Directors and Principal Security Holders

    Sec. 403-1. Introduction.

    Sec. 403-2. Rule and Form Amendments.

    Sec. 403-3. Administrative Matters.

    Sec. 403-4. Statutory Authority - Part 240.

    Sec. 403-5. Statutory Authority - Part 249/274.

    Sec. 403-6. Endnotes.

Rule 403ET
Mandated Electronic Filing and Website Posting for Forms 3, 4 and 5

    Sec. 403ET-1. Introduction

    Sec. 403ET-2. The Amendments.

    Sec. 403ET-3. The New Electronic Filing System.

    Sec. 403ET-4. Paperwork Reduction Act.

    Sec. 403ET-5. Statutory Basis.

    Sec. 403ET-6. Statutory Basis - Part 274.

    Sec. 403ET-7. Endnotes.

Rule 404
Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports

    Sec. 404-1. Introduction.

    Sec. 404-2. Discussion of Amendments Implementing Section 404.

    Sec. 404-3. Management's Annual Assessment of, and Report on, the Company's Internal Control over Financial Reporting.

    Sec. 404-4. Quarterly Evaluations of Internal Control over Financial Reporting.

    Sec. 404-5. Differences between Internal Control over Financial Reporting and Disclosure Controls and Procedures.

    Sec. 404-6. Types of Companies Affected, Transition Period.

    Sec. 404-7. Discussion of Amendments Related to Certifications.

    Sec. 404-8. Paperwork Reduction Act.

    Sec. 404-9. Cost-Benefit Analysis.

    Sec. 404-10. Effect on Efficiency, Competition and Capital Formation.

    Sec. 404-11. Final Regulatory Flexibility Analysis.

    Sec. 404-12. Statutory Authority and Text of Rule Amendments - Part 210.

    Sec. 404-13. Statutory Authority and Text of Rule Amendments - Part 228.

    Sec. 404-14. Statutory Authority and Text of Rule Amendments - Part 229.

    Sec. 404-15. Statutory Authority and Text of Rule Amendments - Part 240.

    Sec. 404-16. Statutory Authority and Text of Rule Amendments - Part 249.

    Sec. 404-17. Statutory Authority and Text of Rule Amendments - Part 270.

    Sec. 404-18. Statutory Authority and Text of Rule Amendments - Part 274.

    Sec. 404-19. Endnotes - Part I.

    Sec. 404-20. Endnotes - Part II.

Rule 406/407
Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002

    Sec. 406/407-1. Introduction.

    Sec. 406/407-2. Discussion - Audit Committee Financial Experts.

    Sec. 406/407-3. Discussion - Proposed Definition of the Term 'Financial Expert'.

    Sec. 406/407-4. Discussion - Final Definition of 'Audit Committee Financial Expert'.

    Sec. 406/407-5. Safe Harbor from Liability for Audit Committee Financial Experts.

    Sec. 406/407-6. Code of Ethics.

    Sec. 406/407-7. Foreign Private Issuers and Requests for Comments.

    Sec. 406/407-8. Paperwork Reduction Act.

    Sec. 406/407-9. Costs and Benefits.

    Sec. 406/407-10. Effect on Efficiency, Competition and Capital Formation.

    Sec. 406/407-11. Final Regulatory Flexibility Analysis.

    Sec. 406/407-12. Statutory Basis - Part 228.

    Sec. 406/407-13. Statutory Basis - Part 229.

    Sec. 406/407-14. Statutory Basis - Part 249.

    Sec. 406/407-15. Endnotes.

Rule 409
Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date

    Sec. 409-1. Introduction & Background.

    Sec. 409-2. Discussion of Amendments.

    Sec. 409-3. Form 8-K - Part I.

    Sec. 409-4. Form 8-K - Part II.

    Sec. 409-5. Form 8-K - Part III.

    Sec. 409-6. Paperwork Reduction Act.

    Sec. 409-7. Statutory Basis - Part 228.

    Sec. 409-8. Statutory Basis - Part 229.

    Sec. 409-9. Statutory Basis - Part 230.

    Sec. 409-10. Statutory Basis - Part 239.

    Sec. 409-11. Statutory Basis - Part 240.

    Sec. 409-12. Statutory Basis - Part 249-A.

    Sec. 409-13. Statutory Basis - Part 249-B.

    Sec. 409-14. Statutory Basis - Part 249-C.

    Sec. 409-15. Footnotes.

Rule 802
Retention of Records Relevant to Audits and Reviews

    Sec. 802-1. Introduction.

    Sec. 802-2. Discussion of Final Rule.

    Sec. 802-3. Administrative Matters.

    Sec. 802-4. Final Regulatory Flexibility Act Analysis.

    Sec. 802-5. Statutory Basis - Part 210.

    Sec. 802-6. Endnotes.

Rule RMIC
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

    Sec. RMIC-1. Introduction.

    Sec. RMIC-2. Discussion.

    Sec. RMIC-3. Paperwork Reduction Act.

    Sec. RMIC-4. Cost-Benefit Analysis.

    Sec. RMIC-5. Final Regulatory Flexibility Analysis.

    Sec. RMIC-6. Statutory Authority - Part 240.

    Sec. RMIC-7. Statutory Authority - Part 249.

    Sec. RMIC-8. Statutory Authority - Part 270.

    Sec. RMIC-9. Statutory Authority - Part 274 - Form N-SAR.

    Sec. RMIC-10. Statutory Authority - Part 274 - Form N-CSR.

    Sec. RMIC-11. Footnotes.

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