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 08.08.25 | Publications Ninth Circuit: Disclaiming Fraud Does Not Waive a Section 12(a)(2) Misstatement Claim 08.07.25 | Publications President Orders Department of Labor and Securities and Exchange Commission to Democratize Access to Alternative Assets for 401(k) Plans 07.22.25 | Publications GENIUS Act Establishes Regulatory Framework for Stablecoins Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance