The Sarbanes-Oxley Act of 2002, enacted by the US Congress and signed into law by President Bush, is arguably the most far-reaching legislation affecting financial services, accounting, auditing, financial reporting and professional services firms - to say nothing of corporations and the public - since the US securities and exchange laws of the early 1930s. Moreover, given the looming global presence of the US financial markets, the provisions of the Act, and of the regulations that will give it practical application
