Sarbanes-Oxley compliance 

The Sarbanes-Oxley Act imposes various governance, accounting and reporting standards on US public companies (including their subsidiaries) and accounting firms. It also applies to Australian and other non-US companies issuing and registering securities in the US.

Chris Sargent

Chris Sargent


+61 3 9288 6752

Tracey Driver

Tracey Driver


+61 2 9335 7710

Sarbanes-Oxley (named as such after its legislative sponsors) was enacted in 2002 in response to corporate scandals and collapses. Its scope is indicated by its formal title, The Public Company Accounting Reform and Investor Protection Act of 2002.


How we can help

Section 404 of Sarbanes-Oxley requires the management of companies to annually assess and assert as to the effectiveness of the organisation's internal controls and its procedures for financial reporting.


It also requires the external auditor to report on the effectiveness of these controls, and potentially on management's evaluation process.


Where KPMG is a company's financial statement auditor, it is required to attest to the effectiveness of internal controls and procedures relevant to financial reporting.


KPMG can also advise companies on their broader compliance obligations under Sarbanes-Oxley, and where KPMG is not the financial statement auditor, can assist them in the development and documentation of their internal control environments.


We offer high-level technical capabilities, a client focused culture and access to a global network of respected professionals. Our advice is clear, concise and relevant.

Regulatory Audit

Our Audit practice assists with a range of compliance obligations by conducting independent audits and reviews of financial information and data.
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