Rick Barry

Arlington, Virginia, USA

Information & Records Management Consultant

Can the author/Eds tell us simply: what organizations are covered under SOX? I understand that it is limited to private sector companies only. But is it limited to only those trading in financial transactions, or does it cover all publicly owned companies listed on the US stock exchanges or doing business in the US? I've followed the links but can't seem to get this basic information and it isn't covered in Sturgeon's otherwise excellent article. Thanks.

(Ed note. Rick, apologies if that point hasn't been made clear - perhaps the wrong assumption has been that by now companies who are affected will all know, and our 'cheat sheets' really are only intended to serve as a basic overview. Essentially, as you'll note the cheat sheet refers to the full name of SOX as the 'public company accounting reform and investor protection act'. This means it applies to all publicly traded companies, registered public accounting firms and companies in the process of registering securities.)