Publications Memos Go Back SEC Proposes Audit Committee Rules Pursuant to Sarbanes-Oxley 02.11.03 This memorandum addresses the SEC's newly-proposed audit committee rules promulgated pursuant to Sarbanes-Oxley. Related Insights 10.28.25 | Publications U.S. and Allies Tighten Russia Energy Sanctions to Weaken the Russian War Economy 10.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – October 2025 10.09.25 | Publications SEC Provides Guidance Enabling IPO Issuers to Access the Market During a Government Shutdown Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance