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

Home | KN&Co. | Lookup | Firms | Jobs | Mail | Register | Login

Accounting Oversight
Information Center
Main Accounting Oversight Information Center

Sarbanes-Oxley
Sarbanes-Oxley Act of 2002

Title I
Public Company Accounting Oversight Board

Title II
Auditor Independence

Title III
Corporate Responsibility

Title IV
Enhanced Financial Disclosures

Title V
Analyst Conflicts Of Interest

Title VI
Commission Resources And Authority

Title VII
Studies And Reports

Title VIII
Corporate And Criminal Fraud Accountability

Title IX
White-Collar Crime Penalty Enhancements

Title X
Corporate Tax Returns

Title XI
Corporate Fraud And Accountability

Appendix I
Definitions

Appendix II
Commission Rules And Enforcement
Sarbanes-Oxley Act of 2002
Title I
Public Company Accounting Oversight Board

    Sec. 101. Establishment; administrative provisions.

    Sec. 102. Registration with the Board.

    Sec. 103. Auditing, quality control, and independence standards and rules.

    Sec. 104. Inspections of registered public accounting firms.

    Sec. 105. Investigations and disciplinary proceedings.

    Sec. 106. Foreign public accounting firms.

    Sec. 107. Commission oversight of the Board.

    Sec. 108. Accounting standards.

    Sec. 109. Funding.
Title II
Auditor Independence

    Sec. 201. Services outside the scope of practice of auditors.

    Sec. 202. Preapproval requirements.

    Sec. 203. Audit partner rotation.

    Sec. 204. Auditor reports to audit committees.

    Sec. 205. Conforming amendments.

    Sec. 206. Conflicts of interest.

    Sec. 207. Study of mandatory rotation of registered public accounting firms.

    Sec. 208. Commission authority.

    Sec. 209. Considerations by appropriate State regulatory authorities.
Title III
Corporate Responsibility

    Sec. 301. Public company audit committees.

    Sec. 302. Corporate responsibility for financial reports.

    Sec. 303. Improper influence on conduct of audits.

    Sec. 304. Forfeiture of certain bonuses and profits.

    Sec. 305. Officer and director bars and penalties.

    Sec. 306. Insider trades during pension fund blackout periods prohibited.

    Sec. 307. Rules of professional responsibility for attorneys.

    Sec. 308. Fair funds for investors.
Title IV
Enhanced Financial Disclosures

    Sec. 401. Disclosures in periodic reports.

    Sec. 402. Enhanced conflict of interest disclosures.

    Sec. 403. Disclosures of transactions involving management and principal stockholders.

    Sec. 404. Management assessment of internal controls.

    Sec. 405. Exemption.

    Sec. 406. Code of ethics for senior financial officers.

    Sec. 407. Disclosure of audit committee financial expert.

    Sec. 408. Enhanced review of periodic disclosures by issuers.

    Sec. 409. Real time issuer disclosures.
Title V
Analyst Conflicts Of Interest

    Sec. 501. Treatment of securities by registered securities assocations.
Title VI
Commission Resources And Authority

    Sec. 601. Authorization of appropriations.

    Sec. 602. Appearance and practice before the Commission.

    Sec. 603. Federal court authority to impose penny stock bars.

    Sec. 604. Qualifications of associated persons of brokers and dealers.
Title VII
Studies And Reports

    Sec. 701. GAO study and report regarding consolidation of public accounting firms.

    Sec. 702. Commission study and report regarding credit rating agencies.

    Sec. 703. Study and report on violators and violations.

    Sec. 704. Study of enforcement actions.

    Sec. 705. Study of investment banks.

Title VIII
Corporate And Criminal Fraud Accountability

    Sec. 801. Short title.

    Sec. 802. Criminal penalties for altering documents.

    Sec. 803. Debts nondischargeable if incurred in violation of securities fraud laws.

    Sec. 804. Statute of limitations for securities fraud.

    Sec. 805. Review of Federal sentencing guidelines for obstruction of justice and extensive criminal fraud.

    Sec. 806. Protection for employees of publicly traded companies who provide evidence of fraud.

    Sec. 807. Criminal penalties for defrauding shareholders of publicly traded companies.
Title IX
White-Collar Crime Penalty Enhancements

    Sec. 901. Short title.

    Sec. 902. Attempts and conspiracies to commit criminal fraud offenses.

    Sec. 903. Criminal penalties for mail and wire fraud.

    Sec. 904. Criminal penalties for violations of the Employee Retirement Income Security Act of 1974.

    Sec. 905. Amendment to sentencing guidelines relating to certain white-collar offenses.

    Sec. 906. Corporate responsibility for financial reports.
Title X
Corporate Tax Returns

    Sec. 1001. Sense of the Senate regarding the signing of corporate tax returns by chief executive officers.
Title XI
Corporate Fraud And Accountability

    Sec. 1101. Short title.

    Sec. 1102. Tampering with a record or otherwise impeding an official proceeding.

    Sec. 1103. Temporary freeze authority for the Securities and Exchange Commission.

    Sec. 1104. Amendment to the Federal Sentencing Guidelines.

    Sec. 1105. Authority of the Commission to prohibit persons from serving as officers or directors.

    Sec. 1106. Increased criminal penalties under Securities Exchange Act of 1934.

    Sec. 1107. Retaliation against informants.
Appendix I
Definitions

    Sec. A101. Definitions
Appendix II
Commission Rules And Enforcement

    Sec. A201. Commission Rules And Enforcement

Sarbanes-Oxley Terms of Use