Section Newsletters

Articles on Sarbanes-Oxley Act

Dodd-Frank provides incentives and enhanced protections for individuals to blow its new, shiny “whistle,” but Sarbanes-Oxley’s old whistleblower protections may have more luster in certain situations By Michael R. Karnuth Business and Securities Law, September 2014 Provided here is an explanation of (I) the DFA’s award and protection provisions, and how those provisions differ from SOX’s whistleblower provisions for considering which provisions to select and utilize; and (II) the procedures for submitting eligible information and seeking an award from the SEC under the DFA.
Time for a governance “tune-up” By Jeffrey E. Smith Corporate Law Departments, July 2009 As the dust (hopefully) begins to settle during this time of bank and market uncertainty, and a lull continues for bank M&A activity, it may be just the time to review your institution’s governance structure, documents, and mechanisms to bring them up to date (including incorporation of appropriate “best practices” under Sarbanes-Oxley), to provide important alternatives and flexibility for responding to M&A and other corporate opportunities, and to generally put the institution in a position to better respond to market opportunities and events as they unfold.
More from Sarbanes-Oxley—Whistleblower protection By Ned Othman Corporate Law Departments, September 2003 The Sarbanes-Oxley Act (SOX) of 2002, well-known for its corporate governance and accounting practices, also includes significant whistleblower provisions, requiring procedures for handling whistleblower complaints and providing protection to employees who make whistleblower complaints.
Use document technology to comply with Sarbanes-Oxley: A practice tip By John Ellsworth Business and Securities Law, September 2003 Mission-critical document management considerations such as Sarbanes-Oxley have firms searching for risk remediation solutions
An overview of the whistleblower provisions of The Sarbanes-Oxley Act By Robert T. Bernstein & Jill P. O’Brien Labor and Employment Law, June 2003 The Sarbanes-Oxley Act, also known as "The Corporate and Criminal Fraud Accountability Act," was implemented to provide for sweeping reforms in both corporate governance and within the accounting industry.
SEC adopts new rules on auditor independence pursuant to the Sarbanes-Oxley Act By Robert J. Wild Business and Securities Law, June 2003 The Securities and Exchange Commission (SEC) has adopted new rules governing the relationship between audit firms and their audit clients under which certain non-audit services are prohibited, conflict of interest standards and audit partner rotation requirements are strengthened, and the relationship between the independent auditor and the audit committee is clarified and enhanced.
Blackout notice rules under the Sarbanes-Oxley Act By Steven Lifson Employee Benefits, April 2003 The Sarbanes-Oxley Act of 2002 (the Act),1 among other things, added two sections to the Employee Retirement Income Security Act of 1974 (ERISA).
Department of Labor finalizes Sarbanes-Oxley regulations on blackout periods By Ned Othman Corporate Law Departments, March 2003 The Sarbanes-Oxley Act of 2002 is arguably the most far-reaching securities legislation in recent history.
Department of Labor releases interim rules on blackout period under Sarbanes-Oxley Act By Steven Lifson Employee Benefits, January 2003 Recently, the Department of Labor (DOL) issued interim final regulations relating to the requirement for notice of blackout periods under the Sarbanes-Oxley Act of 2002 (the Act).
The Sarbanes-Oxley Act of 2002 By Maureen Bismark Employee Benefits, December 2002 Some of the most significant changes to federal security laws since the 1930s became law on July 30, 2002, when President Bush signed the Sarbanes-Oxley Act of 2002.
Twelve initial steps for corporate governance compliance By Jerold N. Siegan Commercial Banking, Collections, and Bankruptcy, December 2002 Since the enactment of the Sarbanes-Oxley corporate governance law, you have probably read or heard about the various new and complex responsibilities imposed upon your business and the new penalties that will result if you or your company fail to comply with them
“Up the ladder” or “up the creek”? Environmental counsel and the strange new world of Sarbanes-Oxley By Phillip R. Van Ness Environmental and Natural Resources Law, December 2002 In an earlier edition of this newsletter, we advised readers that the environmental practitioner may find himself/herself entangled in the attorney regulatory rules to be promulgated by the Securities and Exchange Commission (SEC) in response to the so-called Sarbanes-Oxley Act of 2002 (Public Law No. 107-204) (the Act).
Employee benefits update: Provisions of the Sarbanes-Oxley Act of 2002 By Thomas Vasiljevich Federal Taxation, November 2002 On July 30, 2002, President George Bush signed into law the Sarbanes-Oxley Act of 2002 (the Act), the first post-Enron legislation to address accounting reform. Included in the Act are provisions affecting employee benefits and executive compensation, which this update summarizes.

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