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Sarbanes-Oxley Index of Compliance Tools Found on AO7865

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Sarbanes-Oxley Act of 2002 and resource reference list

Final Rules Issued by the SEC:

  • Final Rules SEC Web Index
  • Strengthening Auditor Independence Requirements
  • Standards on Audit Committees
  • Certification of Disclosure in Companies' Quarterly and Annual Reports
  • Improper Influence on Conduct of Audits
  • Implementation of Standards of Professional Conduct for Attorneys
  • Off-Balance Sheet Arrangements Disclosure Requirements
  • Conditions for Use of Non-GAAP Financial Measures
  • Filing Guidance Related To: Conditions for Use of Non-GAAP Financial Measures; and Insider Trades During Pension Fund Blackout Periods
  • Mandated Electronic Filing and Website Posting for Forms 3, 4 and 5
  • Ownership Reports and Trading by Officers, Directors and Principal Security Holders
  • SOX Sec. 404a Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
  • Disclosure Required by Sections 406 & 407 of SOX
  • Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date
  • Regulation Analyst Certification
  • Retention of Records Relevant to Audits and Reviews
  • Rule 404a Compliance Deadline Extension to July 15, 2007
  • Voluntary Reporting Using XBRL

FAQs from the SEC

  • Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
  • FAQs Regarding the Use of Non-GAAP Financial Measures
  • FAQs Division of Corporation Finance Current Report on Form 8-K
  • Application of the Commission's Rules on Auditor Independence
  • FAQs Div of Corp Finance #s 1-28 11-8-02
  • FAQs Div of Corp Finance Staff Views on Certain Issues Raised in the Implementation of Section 404 #s A-J 5-16-05

Final Standards/Rules Issued by the PCAOB:

  • Auditing Standard No 1
  • Auditing Standard No 2 SOX Sec. 404b Compliance - Audits of Internal Controls
  • Auditing Standard No 3 SOX Sec. 404b Compliance - Audit Documentation
  • Auditing Standard No 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exists
  • Auditing Standard No 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements
  • Auditing Standard No 6 Evaluating Consistency of Financial Statements

FAQs from the PCAOB

  • Attest Engagements Regarding XBRL Financial Information Furnished Under the XBRL Voluntary Financial Reporting Program on the Edgar System, May 25, 2005 (or on your CD XBRL)
  • Auditing Internal Control Over Financial Reporting, June 23, 2004, Revised July 27, 2004 (Questions 1 - 26) (or on your CD 1-26)
  • Auditing Internal Control Over Financial Reporting, October 6, 2004 (Questions 27 - 29) (or on your CD 27-29)
  • Auditing Internal Control Over Financial Reporting, November 22, 2004 (Questions 30 - 36) (or on your CD 30-36)
  • Auditing Internal Control Over Financial Reporting, January 21, 2005 (Question 37) (or on your CD 37)
  • Auditing Internal Control Over Financial Reporting, May 16, 2005 (Questions 38 - 55) (or on your CD 38-55)
  • Audits of Financial Statements of Non-Issuers Performed Pursuant to the Standards of the PCAOB, June 30, 2004 (or on your CD Non-Issuers)

Trickle Down - NonProfits:

  • Panel on the Non-Profit Sector
  • Final Report of the Panel
  • Impact of SOX on Private & Nonprofit Companies
  • Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting (Draft)

Helpful Checklists:

  • Up-the-ladder Attorney Reporting Checklist
  • Audit Committees
    • Audit Committee Agendas
    • Audit Committee Charter
  • Design Decisions Checklist of Audit Committee Complaint System
  • Non-audit Service Approval Checklist
  • AICPA/SOX Toolkits -
    • For Profit Issuers - reprinted in its entirety herein or available on-line
    • Governments - available on-line
    • Non Profits - available on-line
  • Auditor Independence Requirements
  • Auditors' Cooling Off Period Checklist
  • Checklist for Internal Audit Function
  • Checklist for Sr. Management Assessment
  • Financial Expert -
    • Financial Literacy Requirements
    • Required Knowledge Attributes and Experience
  • Internal Control Deficiency Flowchart
  • Framework for Evaluating Control Exceptions & Definitions
  • Sec. 302 Certification Checklist
  • Sec. 302 Certification Due Diligence Checklist
  • Sec. 906 Certification Due Diligence Checklist
  • Project Planning Guide including spreadsheet of Significant Accounts and Relevant Assertions

Supplemental Tools

  • Sarbanes-Oxley web site
  • AICPA web site Index Page
  • COSO Internal Control Framework Powerpoint Presentation
  • Link for purchasing the IC Integrated Framework here for $28 online
  • Webinar on SOX available online at
  • SOX Updates via "The Bulletin" at
  • Guide to IT Risks and Controls available at
  • Guide to SOX IC Reporting Requirements-FAQs RE: Sec 404 available at
  • Guide to Internal Audit FAQs RE: NYSE Requirements and Developing an Effective Internal Audit Function available at
  • ALSTON+BIRD on Final Rules relating to Audit Committees contained in the Supplemental Tools Folder or online
  • IT Governance Institute (ITGI)
  • Information Systems Audit and Control Association (ISACA)
  • CobiT Internal Control Framework - Primer
  • CobiT Executive Summary
  • CobiT Management Guidelines
  • CobiT Control Objectives
  • CobiT Implementation Tool Set
  • The IIA Home Page on Sarbanes-Oxley
  • The IIA view of Mapping COSO and CobiT
  • The Internal Auditors Role in Complying with 302 and 404
  • Sarbanes-Oxley - Project Management
  • Sarbanes-Oxley - The IT Dimension
  • The IIA Response Letter to the First Year of Sarbox
  • Managing Your Sarbanes-Oxley Project and Ensuring Positive ROI:
  • The IIA Toolkit from Richard Lanza, CPA available online
  • NASDAQ & NYSE Rulemaking: Relating to Corporate Governance
  • NASDAQ Corporate Governance Rules
  • NYSE Corporate Governance Rules
  • ALSTON BIRD on Final Rules relating to Codes of Conduct - Comparison of NASDAQ & NYSE Rules (not able to hyperlink) contained in the SEC Updates/Code of Conduct Folder or online access
  • Whistle Blower Protections - Final Rules - Federal Register Aug 24, 2004
  • US Dept of Labor - Whistleblower Program on-line access
  • Whistle Blower Protections - Corporate Fraud - Fact Sheet
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