The Securities and Exchange Commission established an Advisory Committee on Smaller Public Companies to advise it on how to apply Sarbox to these smaller companies.

Keep up the heat on Sarbox by Chief Executive (U.S.)

SarbOx also requires that auditors (though not necessarily auditing firms) switch out every five years, and it prohibits auditors from jumping ship to executive positions at companies they have just audited.

You can be too careful: how the government's new corporate accounting ... by Doherty, Brian / Reason

For CPAs interested in Sarbanes-Oxley, this Web site offers survey data on the impact of compliance on finance operations, interviews with CFOs on revenue management and articles such as "Voluntary Sarbox for Private Companies.

Tips, tools and webcasts by Journal of Accountancy

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