Attorney Reporting Standards under Sarbanes Oxley Act Section 307 Checklist

Summary

This checklist is intended to assist an attorney in complying with SOX Section 307. Under Section 307 of the Sarbanes Oxley Act of 2002 (SOX), the U.S. Securities and Exchange Commission (SEC) adopted rules creating reporting standards, “Standards of Professional Conduct for Attorneys” (17 C.F.R. § 205.3(b)) (Standards) that require reporting “up the ladder” by attorneys if they become aware of “credible evidence of a material violation” of the securities laws, a breach of fiduciary duty or a similar violation (Violation). For a more detailed discussion of the Standards, see Attorney Reporting Standards.