Sarbanes-Oxley Act in 2024

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data-a2a-title="Sarbanes-Oxley Act in 2024"><div class="a2a_social_wrapper"><a class="a2a_button a2a_button_linkedin"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/linkedin.png" border="0" alt="Linkedin">Linkedin</a><a class="a2a_button a2a_button_twitter"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/twitter.png" border="0" alt="X"></a><a class="a2a_button a2a_button_facebook"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/facebook.png" border="0" alt="Facebook">Facebook</a><a class="a2a_button a2a_button_email"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/email.png" border="0" alt="Email">Email</a></div><div class="a2a_more_wrapper"><a class="a2a_button_more a2a_dd"><img src="/profiles/rsm_global_platform/themes/rsm_global_platform_2022/images/social-icons/share.png" border="0" alt="More">more</a></div></span> </div> </div> </div> </div> </div> </div> </div> </div> <div id="ga_analytics" data-type="publication-article" data-sitename="global" data-drupal-version="1"></div> <article data-history-node-id="986" class="node node--type-publication-article node--promoted node--view-mode-full clearfix"> <header> </header> <div class="node__content clearfix"> <div class="field field--name-field-main-sections field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item paragraph--banner_header"> <div class="paragraph paragraph--type--banner-header paragraph--view-mode--default midnight_blue add-color-top-left" id=""> <div class="banner-header--background-image progress-pattern-1 midnight_blue"> <div class="background--gradient-overlay d-block d-xl-none"></div> <div class="page-banner-container"> <div class="field field--name-field-background-image field--type-image field--label-hidden field__item"> <img loading="lazy" srcset="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/responsive_background_images_mobile/public/01%20Global%20assets/01_Banners/06_Subpage%20banners%203840x960px/01_Abstract_Subpage%20banner3840x960px/GettyImages-1399939885_Subpage.jpg 767w, https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/responsive_background_images_tablet/public/01%20Global%20assets/01_Banners/06_Subpage%20banners%203840x960px/01_Abstract_Subpage%20banner3840x960px/GettyImages-1399939885_Subpage.jpg 1200w, https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/responsive_background_images/public/01%20Global%20assets/01_Banners/06_Subpage%20banners%203840x960px/01_Abstract_Subpage%20banner3840x960px/GettyImages-1399939885_Subpage.jpg 3840w" sizes="100vw" width="1200" height="300" src="https://res.cloudinary.com/rsmglobal/image/fetch/t_default/f_auto/q_auto/https://www.rsm.global/sites/default/files/styles/responsive_background_images/public/01%20Global%20assets/01_Banners/06_Subpage%20banners%203840x960px/01_Abstract_Subpage%20banner3840x960px/GettyImages-1399939885_Subpage.jpg" alt="" title="Sarbanes-Oxley Act in 2024 " /> </div> <div class="mask-addbottomrightImage"> <div class="progress-pattern-1 field field--name-field-homepage-bottom-background field--type-image field--label-hidden field__item"> <div class="top-left-color-pattern midnight_blue"></div> </div> </div> </div> </div> <div class="container-xl paragraph--container justify-content-between align-items-end align-items-md-center"> <div class="banner-header--content pe-lg-4 col-lg-8"> <div class="banner-header--title blue-highlight--outer_div"> <h1 class="article_h1_inner highlight"> <span> Sarbanes-Oxley Act in 2024 </span> </h1> </div> <div class="banner-header--description blue-highlight--outer_div"> <h1 class="body-24 highlight"> <span class="">Navigating the complexities of the Sarbanes-Oxley Act (SOX) extends beyond the borders of the United States, significantly impacting global organisations listed in the US. Further, managing the cost of compliance has grown more difficult amid a heightened regulatory climate.</span> </h1> </div> <div class="banner-header--details d-flex"> <div class="field field--name-field-published-date field__item py-0 blue-highlight--datetime"> <span class="inner_div">March 8, 2024</span> </div> <div class="read_time py-0 blue-highlight--datetime "> <div content="3" class="field field--name-field-reading-time field--type-integer field--label-hidden field__item">3 min. read</div> </div> </div> </div> </div> </div> </div> <div class="field__item paragraph--content_body"> <div class="paragraph paragraph--type--content-body paragraph--view-mode--default" id=""> <div class="container-xl paragraph--container"> <div class="col-12 col-lg-8"> <div class="clearfix text-formatted field field--name-field-body field--type-text-with-summary field--label-hidden field__item"><h3 class="heading-green">Key considerations</h3><p><strong>Compliance requirements - </strong>Although SOX is a U.S. legislation, its provisions apply to foreign companies listed on U.S. stock exchanges. This means that subsidiaries of global organisations must adhere to SOX regulations regarding financial reporting, internal controls, and corporate governance.<br><strong>Integration of standards -</strong> To comply with SOX, global organisations often integrate its standards and requirements into their global governance frameworks. This entails establishing consistent policies, procedures, and controls across all subsidiaries, regardless of their location, to ensure uniformity and accountability in financial reporting.<br><strong>Resource allocation -</strong> Compliance with SOX entails significant resource allocation, including financial investments, time, and expertise. Organisations need to allocate resources to implement and maintain robust internal control systems, conduct regular audits, and ensure the competency of personnel responsible for financial reporting, among many other activities.<br><strong>Risk management - </strong>SOX compliance helps global organisations mitigate risks associated with financial misstatements, fraud, and non-compliance. By enhancing internal controls and transparency, SOX reduces the likelihood of financial irregularities and enhances investor confidence, thereby safeguarding the reputation and integrity of the organisation.<br><strong>Legal and regulatory landscape -</strong> Global organisations must stay abreast of evolving legal and regulatory requirements related to SOX compliance in the United States and other jurisdictions where they operate. This involves monitoring updates, interpretations, and enforcement actions by regulatory bodies such as the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB).</p><h3 class="heading-green">Impact and challenges</h3><p><strong>Cost implications - </strong>Compliance with SOX can impose significant costs on global organizations, including expenses related to audits, documentation, training, and technology investments.<br><strong>Complexity -</strong> Managing SOX compliance across multiple jurisdictions adds complexity to the governance and reporting structures of global organisations, requiring careful coordination and communication among stakeholders.<br><strong>Competitive advantage -</strong> While compliance with SOX may initially pose challenges, it can also confer a competitive advantage by enhancing transparency, credibility, and investor trust, thereby facilitating access to capital and opportunities for growth.<br>The Sarbanes-Oxley Act has far-reaching implications for global organisations with U.S. subsidiaries; necessitating comprehensive strategies to ensure compliance, risk management, and to capitalise on the benefits of enhanced transparency and governance. By integrating SOX standards into their global operations, organisations can strengthen their resilience, foster investor confidence, and uphold their commitment to integrity and accountability in the global marketplace.</p><p> </p><p>For any further questions or support, please contact: <a href="/cdn-cgi/l/email-protection#4f3d263c242e2b39263c203d360f3d3c22612823202d2e23"><strong><span class="__cf_email__" data-cfemail="4d3f243e262c293b243e223f340d3f3e20632a21222f2c21">[email protected]</span></strong></a> </p></div> </div> </div> </div> </div> <div class="field__item paragraph--external_contributors"> <div class="paragraph paragraph--type--external-contributors paragraph--view-mode--default"> <div class="container-xl" id=""> <div class="paragraph--contributors--wrapper justify-content-center align-items-center d-flex flex-column"> <div class="paragraph--contributors--borders col-12 col-lg-8"> <div class="paragraph--contributors--title"> <h4> <div class="field field--name-field-title 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