All SOX 404 articles

  • Paul Sarbanes

    Paul Sarbanes, co-author of SOX accounting law, dies at 87


    Paul Sarbanes, the five-term U.S. Senator whose landmark law, the 2002 Sarbanes-Oxley Act, required more transparency in corporate financial reporting, died Sunday at age 87.

  • Article

    Distilling SOX 302, 404 & 906


    Since the Sarbanes-Oxley Act was passed in July 2002, most analysts in the field agree Sections 302 and 404 are the most complex and costly of what is widely regarded as the most onerous piece of the corporate governance legislation.