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 07.15.26 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – July 2026 07.10.26 | Publications The Ad Standard: Monthly Update - July 2026 06.15.26 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2026 Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance