the accounting profession

On July 30, 2002, President Bush signed into law the Sarbanes-Oxley Act of 2002. The Act-which applies in general to publicly held companies and their audit firms-dramatically affects the accounting profession and impacts not just the largest accounting firms, but any CPA actively working as an auditor of, or for, a publicly traded company.

The American Institute of Certified Public Accountants
AICPA Copyright

Summary of Sarbanes-Oxley Act of 2002

Full Text of the Sarbanes-Oxley Act, in Acrobat PDF format (204 kb)

Regulatory implementation timetable of the Sarbanes-Oxley Act (Prepared by Fried, Frank, Harris, Shriver & Jacobson), in Acrobat PDF format (27 kb)

How the Sarbanes-Oxley Act of 2002 Impacts the Accounting Profession

Sarbanes-Oxley Act/ PCAOB Implementation Central

Public Company Accounting Oversight Information
PCAOB Copyright

PCAOB-Online™ provides a central resource to access CPA registration filings and research standards and regulations as mandated by Sarbanes-Oxley.

U.S. Securities and Exchange Commission

Sarbanes-Oxley Rulemaking and Reports