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 10.09.25 | Publications SEC Provides Guidance Enabling IPO Issuers to Access the Market During a Government Shutdown 09.29.25 | Publications Potential SEC Shutdown: Considerations for Public Companies and Impact on Capital Markets Transactions 09.24.25 | Publications Navigating the Evolving SEC Regime for Foreign Private Issuers: Key Regulatory Debates, Risks and Strategic Considerations Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance