White Papers for Sarbanes-Oxley (SOX)

The Challenges—and Myths—of Sarbanes-Oxley Compliance

Byteware

Enron.WorldCom. Tyco. These are all names that immediately bring to mind corruption, and following the accounting scandals that ushered in this decade the Government and Congress set out to do something about the problem. The solution was the passing in 2002 of the Public Company Accounting Reform and Investor Act—better known as Sarbanes-Oxley (SOX). The goal of the Act is to hold publicly traded companies accountable for corporate financial reporting and governance. With deadlines to begin certification
of the adequacy of internal accounting controls starting as early as November 15, 2004, companies are scrambling to comply with a rather lengthy and vague set of regulations. Meanwhile, software vendors are rushing to the table with promises of simple compliance through technology.

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