Who Must Comply
All publicly traded companies must achieve Sarbanes-Oxley compliance.

What You Must Do
The primary intent of the Sarbanes-Oxley Act and required Sarbanes-Oxley compliance is to force publicly held companies to promptly make available and maintain all meaningful business related information in order to protect the investing public. Section 404 is an important component to Sarbanes-Oxley compliance and all public companies must demonstrate full Sarbanes-Oxley compliance for the current fiscal year. Companies wishing to achieve Sarbanes-Oxley compliance by disclosing their required financial information must implement an internal control structure to insure the accuracy of the reports. They must evaluate the control structure periodically and make sure the controls are tested at least annually by an independent audit firm to achieve Sarbanes-Oxley compliance. Access control to the information is a primary control requirement for Sarbanes-Oxley compliance.

How You Must Do It The guiding principal is that all controls must flow from corporate policy, be well documented, properly communicated and regularly updated to reach Sarbanes-Oxley compliance. There are significant penalties for failure to attain Sarbanes-Oxley compliance.