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 04.20.26 | Publications New SEC Exemptive Relief for Tender Offers for Equity Securities 04.16.26 | Publications Treasury Proposes Anti-Money Laundering and Sanctions Compliance Rules for Permitted Stable Coin Issuers Under the GENIUS Act 04.16.26 | Publications Treasury and Banking Regulators Propose Rules to Overhaul AML/CFT Supervision and Enforcement Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance