On this page members can access a selection of resources on the Sarbanes-Oxley Act including articles and books that look at its impact and suggest practical steps to tackle compliance.
The act and regulations
Sarbanes-Oxley Act 2002
The final version of the act, as passed by both houses and including parts of the original bills passed by the House of Representatives and the Senate. The act (now described as the Sarbanes-Oxley Act of 2002) was passed by both houses and cleared for the White House on 25th July 2002. President Bush signed the act on July 30th 2002.
Spotlight on: Sarbanes-Oxley Rulemaking and Reports
U.S. Securities and Exchange Commission
Spotlight on: Implementation of Internal Control Reporting Provisions
U.S. Securities and Exchange Commission
Useful links
Introduction to Sarbanes-Oxley
Article from Smartsheet that discusses the history that led to the creation of Sarbanes-Oxley, the details of its requirements, and how you can comply with the act, whether in a public or private company.
Sarbanes-Oxley for Dummies
'Cheat-sheet' from Dummies that gives a basic outline of how to limit corporate liability and practices for good corporate governances under the Sarbanes-Oxley Act.
The Sarbanes-Oxley Act at 10
Ten years on from the passing of the Sarbanes-Oxley Act, this 2012 report by Ernst & Young reviews the Act’s key provisions, perspectives on some improvements brought about by SOX and opportunities for further enhancements to the financial reporting system.
The Turnbull guidance as an evaluation framework for the purposes of Section 404(a) of the Sarbanes-Oxley Act
Guide for UK and Irish companies registered with the SEC 'on the use of the Turnbull guidance when complying with US requirements to report on internal controls over financial reporting' (PDF: 40KB, 14 pages). The guide was published by the Financial Reporting Council (FRC) on 16th December 2004.
Taking Control: A Guide to Compliance with Section 404 of the Sarbanes-Oxley Act of 2002
A publication from Deloitte providing 'step-by-step guidance on implementing a strong system of internal control to meet the requirements of Sarbanes-Oxley section 404'. The publication was made available online in July 2004.
Under Control: Sustaining Compliance with Sarbanes-Oxley in Year Two and Beyond
A follow up to the Deloitte publication 'Taking Control' which looks at how companies can find more value from section 404 compliance. The publication states that it 'provides practical advice and analyses critical shortcomings that many companies experienced in their first-year efforts'. Published in March 2005 (PDF format, 20 pages).
eBooks
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Online articles
Articles and books in the ICAEW Library collection
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
See also
- Audit committees
- FRC risk guidance
- Risk committees
- Turnbull report (Internal Control: Guidance for directors on the Combined Code)
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