Sarbanes-Oxley: Records Management Implications for Public Companies and Their Auditors

The Sarbanes-Oxley Act was passed by Congress on July 30, 2002 to implement changes in federal securities regulation, corporate governance, and the regulation of auditors. This far-reaching legislation was in response to the flurry of accounting scandals beginning, most notably, with the Enron/Andersen debacle. This paper is intended as a discussion of records management implications of Sarbanes-Oxley, not a comprehensive list of records management compliance requirements.