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Securities Advisory: Update on the Sarbanes-Oxley Act (Seventh in a Series): SEC Adopts Final Rules Under Certain Provisions of Sarbanes-Oxley



1/21/2003

On January 15, 2003, in response to the directives of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission voted to adopt final rules implementing various provisions of the Act. This Client Alert provides an overview of the newly adopted rules and indicates the time frames in which companies will be required to comply with those rules. As of the date of this Client Alert, the SEC has not published the full text of the final rules.

Rules covered in this Client Alert include:

  •  Use of Non-GAAP Financial Information
  •  Form 8-K Filing of Earnings Press Releases
  •  Audit Committee Financial Experts
  •  Corporate Codes of Ethics
  •  Insider Trading During Pension Fund Blackout Periods
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