Since you have other speakers on the program who are planning to provide you with an update on the status of rulemakings currently under way, I won’t cover the act’s provisions in any detail. However, as I’m sure you know, the IIA research foundation published a Sarbanes-Oxley status report just last month. The summary was entitled Assessment Guide for U.S.
Legislative, Regulatory, and Listing Exchanges: Requirements Affecting Internal Auditing. As I recall, the guide compares the key requirements of the •  Sarbanes-Oxley Act of 2002,  •  Proposed and final Securities and Exchange Commission rules and interpretations related to the Act, and  •  Regulations proposed by the listing exchanges and associations.