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 10.08.26 | Publications The Ad Standard: Monthly Update - October 2026 10.02.26 | Publications FDIC Proposes Modernized Bank Merger Review Framework 10.01.26 | Publications First Circuit: Reverses Dismissal, Concluding Optimistic Opinion Could Have Been Materially Misleading Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance