Overview

The following pages provide templates for the required reports and certifications required by the Act.

These templates are intended as guides only, and they must be checked and revised before submission by the Audit Committee and/or the CFO to ensure compliance with the requirements of the particular document.

The main reason for this check and revise procedure is to ensure that recent and current changes or amendments to the Act have been incorporated.

A selection of templates referring to various Sections of the Act is also included. These templates are intended as a guide only, and each company should modify them to suit its own requirements.

The final Template offered is a Summary of SOX as it affects a company's suppliers, clients and others that the company does business with. These entities are affected to varying degrees by the company's efforts towards compliance with SOX requirements, and may feel resentment or frustration that their traditional methods of doing business with the company are being changed or made more complicated. Typically, the accounting aspects of the company/client/supplier relationship come under scrutiny and must be documented on an ongoing and accurate basis. This often means re-visiting such elements as Credit Applications, Payment Histories, or Deliveries and Returns Records. These elements are all important to a company since they directly affect the Risk Assessments throughout the company's internal control system. This template provides a simple summary that explains why a company's client/supplier is being asked to perform some task or change its...