Publications Memos Go Back Application of the Sarbanes-Oxley Act to Voluntary Filers of Periodic Reports with the SEC 06.23.03 This memorandum details how the SEC has begun to clarify application of the Sarbanes-Oxley Act of 2002 to so-called "voluntary filers". Authors and Contacts Gregory Grogan Partner [email protected] +1-212-455-2477 Related Insights 06.18.25 | Publications The Senate Finance Committee’s Proposed Section 899 Would Increase Taxes on Certain Foreign Individuals and Entities Majority-Owned by Such Individuals 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 05.23.25 | Publications Supreme Court: Settles Circuit Split on Pleading Standards for Prohibited-Transaction Claims Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance