Direct from the source.
www.sec.gov/spotlight/sarbanes-oxley.htm
To trace the history of the SEC's rulemaking policies for the Sarbanes-Oxley Act See SOX. , CPAs can go right to the source at this Web site and follow links to press releases pertaining per·tain
intr.v. per·tained, per·tain·ing, per·tains
1. To have reference; relate: evidence that pertains to the accident.
2. to the commission's involvement since the act's creation. Visitors also can navigate to the frequently asked questions (FAQ (Frequently Asked Questions) A group of commonly asked questions about a subject along with the answers. Vendors often display them on their Web sites for use as troubleshooting guidelines. ) section about the act from the SEC's Division of Corporation Finance.
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