White Papers for Sarbanes-Oxley (SOX)

Distilling SOX 302, 404 & 906

Financial Media Holdings Group

Since the Sarbanes-Oxley Act was passed in July 2002 hundreds - if not thousands - of articles, white papers and books have been written about the legislation. Most analysts in the field agree that Sections 302 and 404 of SOX are the most complex and costly of what is widely regarded as the most onerous piece of the corporate governance legislation. Distilling and simplifying SOX 302, 404 and 906 is not easy, and - as is the case with all my Compliance Week columns - readers should not regard this as legal advice, nor should they consider it a full analysis of these complex matters.

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