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 08.10.26 | Publications The Ad Standard: Monthly Update - August 2026 08.06.26 | Publications OCC Signals Heightened Focus on De Novo Charter Application Quality 08.05.26 | Publications Federal Reserve Proposes Long-Awaited Modernization of Regulation O Insider Lending Rules Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance