Sarbanes-Oxley Act of 2002 (17 CFR Parts 232, 240 ..
The unintended effects of the Sarbanes–Oxley Act of …
For those privately held companies not intending to go public, our research and discussions with representatives of financial institutions suggested that financing sources were generally not imposing requirements on private companies similar to those contained in the Sarbanes-Oxley Act as a condition for obtaining access to capital or other financial services.
The Sarbanes–Oxley Act of 2002 (Pub.L
In response to concerns that smaller public companies raised about Sarbanes-Oxley Act requirements as implemented, particularly section 404, SEC and PCAOB have undertaken efforts to help the companies meet the requirements of the act.