The impact of Sarbanes-Oxley on non-US companies
In January, the SEC adopted a number of important rules under the Sarbanes-Oxley Act, several of which are important for IROs. First, companies required to file SEC reports now have to disclose in their annual report to the SEC – the 20F – whether or not (and, if not, why not) their audit committees include what the SEC calls an 'audit committee financial expert'. This may seem like a 'comply or explain' requirement of the type found in the UK's Combined Code on corporate governance,
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Mark Walsh
Mark Walsh is a New York and London law partner at Sidley Austin Brown & Wood, acting for SEC registrants, audit committees and investment banks
