The Sarbanes-Oxley Act was the most significant legislation to emerge in response to the corporate governance failures at the start of the 21st century. 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.
Online books, guides and publications
eBooks
The library provides full text access to a selection of key business and reference eBooks from leading publishers.
How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control
Ramos, Michael (Wiley,2008)
Michael Ramos incorporates new developments and lessons learned in the last two years into the definitive guide on SOX 404 implementation... this book is not just a reference guide but also an effective tool for corporate managers.
Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting
Switzer, Susan (Wiley, 2007)
This book offers best practices in communicating what is observed during the audit process.
Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls
Schaeffer, Mary S. (Wiley, 2006)
You will need to be logged-in to the website to read these eBooks.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Links
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
Resource Centres
Sarbanes Oxley Implementation Centre
Resource centre produced by AICPA providing background information on the act and its requirements along with a collection of guidance, studies and links to relevant SEC/PCAOB documents.
Sarbanes-Oxley Resources
A collection of articles and tools from Deloitte (US) on the Sarbanes-Oxley Act of 2002 and section 404 reporting.
Sarbanes-Oxley 404 Implementation
A collection of resources, surveys and reports on Sarbanes-Oxley from Ernst & Young Belgium including a series of surveys reporting on the experiences of U.S.-Listed Foreign Private Issuers.
Section 404 Reports
The Turnbull guidance as an evaluation framework for the purposes of Section 404(a) of the Sarbanes-Oxley Act (FRC)
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 and made available through the FRC Corporate website along with the accompanying press release FRC issues guide on the use of the Turnbull guidance when complying with US regulatory requirements (PN99).
Taking Control: A Guide to Compliance with Section 404 of the Sarbanes-Oxley Act of 2002
A publication from Deloitte (43 pages, PDF format) 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 analyzes critical shortcomings that many companies experienced in their first-year efforts'. Published in March 2005 (PDF format, 20 pages).
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
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