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 07.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – July 2025 07.10.25 | Publications The Ad Standard: Monthly Update - July 2025 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 Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance