The Summary of the Sarbanes Oxley Act is one of the key documents in the Toolkit. It is intended to simplify the Act and to provide considerable guidance to assist you to understand the main features and requirements. The Act contains many requirements that impact on a wide range of issues affecting all public trading companies. It affects boards of Directors by increasing the regulations for corporate governance, introduces mandatory certifications for financial statements and other reports, and increases the disclosure of the internal control process and the need to maintain transparency and fairness in financial and other dealings.

The Summary of the Sarbanes Oxley Act is written in a manner that will enable specialists and management to understand the overall requirements and implications of one of the most important pieces of corporate legislation in recent years.