July 29, 2013
by Stephen Krug
JURIST Guest Columnist David J. Marshall of Katz, Marshall & Banks, LLP says that a broad reading of the Sarbanes-Oxley Act's whistleblower provision must be adopted ...In the years to come, many appellate courts will face a similar decision to the one faced by the US Court of Appeals for the ...[read more]
November 27, 2011
by Elizabeth Imbarlina
JURIST Guest Columnist Leah White, University of California, Davis School of Law Class of 2013, is a Staff Editor for the school's Business Law Journal. She writes on the effectiveness of the Sarbanes-Oxley Act and encourages legislation to increase corporate social responsibility...Consumers' ...[read more]
June 28, 2010
by Sarah Miley
The US Supreme Court on Monday ruled 5-4 in Free Enterprise Fund and Beckstead and Watts, LLP v. Public Company Accounting Oversight Board that the Sarbanes-Oxley Act of 2002 violates constitutional separation of powers by affording members of the Public Company Accounting Oversight Board (PCAOB) ...[read more]
December 7, 2009
by Jaclyn Belczyk
The US Supreme Court heard oral arguments Monday in two cases. In Free Enterprise Fund and Beckstead and Watts, LLP v. Public Company Accounting Oversight Board, the Court heard arguments on whether the Sarbanes-Oxley Act of 2002 violates constitutional separation of powers by affording members ...[read more]
October 6, 2008
by JURIST Staff
JURIST Contributing Editor Nancy Rapoport of the William S. Boyd School of Law, University of Nevada Las Vegas, says that the current financial crisis reflects a failure on the part of lawmakers and regulators to learn some of the key lessons of the Enron collapse several years ago.... In 2002, ...[read more]
August 23, 2008
by Steve Czajkowski
A three-judge panel of the US Court of Appeals for the District of Columbia Circuit ruled in a 2-1 decision Friday that provisions in the Sarbanes-Oxley Act of 2002 establishing the Public Company Accounting Oversight Board (PCAOB) are constitutional. In 2006, the Free Enterprise Fund, a non- ...[read more]
April 15, 2008
by Caitlin Price
A three-judge panel in the US Court of Appeals for the District of Columbia Circuit heard arguments Tuesday regarding the constitutionality of a private body established by Congress to oversee accounting practices in publicly traded companies. In 2006, conservative business organization Free ...[read more]
December 12, 2007
by Mike Rosen-Molina
SEC Chairman Christopher Cox told said Wednesday that he intends to propose that the US Securities and Exchange Commission (SEC) grant a further one-year grace period to small businesses before requiring that they comply with Section 404 of the Sarbanes-Oxley Act. Cox's comments came during tes... ...[read more]
May 24, 2007
by Michael Sung
The US Securities and Exchange Commission (SEC) voted Wednesday to approve new interpretive guidelines for Section 404 of the Sarbanes-Oxley Act of 2002, relaxing previous guidelines which critics have called inflexible, burdensome, and wasteful. Section 404 requires public companies to ...[read more]
November 27, 2006
by Joshua Pantesco
Many of the efforts to soften the corporate accountability reforms of the 2002 Sarbanes-Oxley Act are being pushed by the same corporations that employed questionable accounting and business practices before the Sarbanes-Oxley reforms, New York state attorney general and governor-elect Eliot ...[read more]

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