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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.

What's on this page?

  • eBooks
  • Online articles
  • The Act and regulations
  • Resource centres
  • Reports
  • Books and articles from the Library

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Featured article

Is the UK ready for Sarbanes-Oxley?
May 2021 ICAEW Insights article that discusses how a UK version of the Sarbanes-Oxley act may work.

Featured book

Corporate governance handbook
Chambers, A. (Bloomsbury Professional, 2014, 1099 pages)
This book advises on functioning within the legal, ethical and practical parameters of corporate governance. Includes a chapter on audit committees and Sarbanes-Oxley in the UK.

To borrow this book please contact the Library.


The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Accounting control best practices

Addresses one of the primary concerns in accounting today - how to develop a comprehensive system of accounting and operational controls. This concern has been exacerbated by the provisions of the Sarbanes-Oxley Act, which requires public companies to report an assessment of their internal control structures and which has led to comprehensive control examinations by all types of companies. This second edition describes a complete set of controls for both a paper-based accounting process and a computerized system and then describes controls for more advanced best practices that are layered on to the basic computerized system. This second edition includes new chapters describing control systems for budgeting, collections, and financial reporting.

Accounts payable and Sarbanes Oxley

Looks at the Sarbanes-Oxley Act (SOX) and how accounts payable functions can strengthen their internal controls. Includes information on the proper documentation and necessary guidelines needed to conform with SOX and ensure accounts payable departments are compliant.

How to comply with Sarbanes-Oxley section 404: assessing the effectiveness of internal control

Features step-by-step guidance for evaluating a company's internal control and proving these systems are in place. Contains forms, checklists, illustrations, diagrams, and tables to assist auditors involves in an internal control evaluation.

Internal audit reports post Sarbanes-Oxley: a guide to process-driven reporting

Looks at the changes made by the Sarbanes-Oxley Act and the standards, rules and tools applicable to the internal audit process. Contains sections on process-driven reporting and report writing, and appendices with professional standards.

Internal controls and the Turnbull guidance

An introduction to governance for directors and executives. Chapter 13 looks at internal control in relation to Turnbull guidance, COSO framework (Internal Control - Integrated Framework, containing the recommendations of the Committee of Sponsoring Organizations of the Treadway Commission) and PCAOB (Public Company Accounting Oversight Board) created by the Sarbanes-Oxley Act.

Sarbanes-Oxley (SOx) and beyond

A complete guide to the process and profession of internal auditing. Chapter 5 provides an overview of Sarbanes-Oxley with an emphasis on section 404 and areas relevant to internal audit.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Modernizing SOX compliance

The article presents several tips to create more effective Sarbanes-Oxley (SOX) self-assessment and monitoring procedures that help management correct issues and weaknesses before auditors arrive.

Global governance lessons from Europe's Enron

The article explores global governance lessons from Europe's Enron - Wirecard's insolvency. Observers expect to see regulatory reform in the European Union and in Germany on a scale akin to the Sarbanes-Oxley Act.

The undoing of Sox 404(b)

The article discusses the changes introduced by the U.S. Securities and Exchange Commission to the Section 404 (b) of the Sarbanes-Oxley Act, a law consisting of auditing and financial regulations for public companies in the U.S.

Small companies avoid internal control attestations by taking on debt

Article reports on a study that shows that many smaller public companies companies have avoided the Sarbanes-Oxley requirement for auditor attestations of their internal controls audits by incurring debt instead of selling stock .

SOX Section 404 twenty years after: reviewing costs and benefits.

Article looks at the costs and benefits of section 404 of the Sarbanes-Oxley Act and the consensus that the costs outweigh the benefits but section 404 has lead to the improvement of quality of financial reporting and of corporate governance as a whole.

Primer: Sarbanes-Oxley

Article looks at the 2002 Act that was passed to help protect investors from fraudulent financial reporting, and its effects on the market.

Accounting ethics and regulation: SOX 15 years later

The article describes Sarbanes–Oxley Act (SOX) of 2002. Topics discussed the objectives and impact of SOX and how 44 other countries passed similar legislation after SOX was passed .

SOX compliance still costly

The article reports on the continued rise of costs in response to external changes such as new auditing and financial regulations as well as the transitions many public companies are undergoing in the U.S. brought by the Sarbanes-Oxley Act that took effect in 2002.

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Reports and guidance

Introduction to Sarbanes-Oxley
Article from Smartsheet that discusses the history that led to the creation of Sarbanes-Oxley, the details of its requirements, and how you can comply with the act, whether in a public or private company. 

Sarbanes-Oxley for Dummies
'Cheat-sheet' from Dummies that gives a basic outline of how to limit corporate liability and practices for good corporate governances under the Sarbanes-Oxley Act.

The Sarbanes-Oxley Act at 10
Ten years on from the passing of the Sarbanes-Oxley Act, this 2012 report by Ernst & Young reviews the Act’s key provisions, perspectives on some improvements brought about by SOX and opportunities for further enhancements to the financial reporting system.

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.

The Turnbull guidance as an evaluation framework for the purposes of Section 404(a) of the Sarbanes-Oxley Act 
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.

Taking Control: A Guide to Compliance with Section 404 of the Sarbanes-Oxley Act of 2002 
A publication from Deloitte 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 analyses critical shortcomings that many companies experienced in their first-year efforts'. Published in March 2005 (PDF format, 20 pages).

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

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 through our document supply service.

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