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Text of Act: Click here for the text of the Sarbanes-Oxley Act of 2002

Below are numerous links to law firm clients memos that address the most recent rule proposals and legislative actions. The latest memos received are the ones at the bottom under a particular topic area. The date is the date of the memo - not the date of posting.

1. Final Rules: Pension Insider Trading Blackout
   1. Kilpatrick Stockton (January 2003)
   2. Troutman Sanders (January 2003)
   3. Kennedy Covington (1/29/03)
   4. Fried, Frank, Harris, Shriver & Jacobson (1/29/03)
   5. Buchanan Ingersoll, PC (February 2003)
   6. O'Melveny & Myers (2/10/03)
   7. Thompson Hine (2/10/03)
   8. Hughes Hubbard & Reed (April 2003)
   9. Snell & Wilmer L.L.P (01/23/04)
      
      
2. Final Rules: Non-GAAP Financial Information
   1. Wachtell Lipton (6/17/03)
   2. Troutman Sanders (1/24/03)
   3. Vedder Price (1/27/03)
   4. Kennedy Covington (1/27/03)
   5. Fried, Frank, Harris, Shriver & Jacobson (1/29/03)
   6. Buchanan Ingersoll, PC (February 2003)
   7. Hughes Hubbard & Reed (February 2003)
   8. Thompson Hine (2/10/03)
   9. Pillsbury Winthrop (2/19/03)
   10. Covington & Burling (2/24/03)
   11. Fried, Frank, Harris, Shriver & Jacobson (3/20/03)
       



3. Final Rules: Financial Experts and Codes of Ethics Rules
   1. Troutman Sanders (1/28/03)
   2. Vedder Price (1/28/03)
   3. Kennedy Covington (1/28/03)
   4. Fried, Frank, Harris, Shriver & Jacobson (1/29/03)
   5. Troutman Sanders (1/29/03)
   6. Hughes Hubbard & Reed (February 2003)
   7. Thompson Hine (2/10/03)
   8. Pillsbury Winthrop (2/20/03)
   9. Buchanan Ingersoll, PC (05/03)
   10. Buchanan Ingersoll, PC (05/03)
       
       
4. Final Rules: Off-Balance Sheet Disclosure
   1. Kennedy Covington (1/31/03)
   2. Troutman Sanders (1/31/03)
   3. Buchanan Ingersoll, PC (February 2003)
   4. Fried, Frank, Harris, Shriver & Jacobson (2/3/03)
   5. Vedder Price (Spring 2003)
   6. Bryan Cave LLP (02/27/04) (NYSE)
   7. Bryan Cave LLP(02/27/04) (Nasdaq)
      
      
5. Final Rules: Auditor Independence
   1. Mayer, Brown, Rowe & Maw LLP. (12/21/04)
   2. Alston & Bird LLP. (12/16/04)
   3. Hughes Hubbard & Reed (February 2003)
   4. Buchanan Ingersoll, PC (February 2003)
   5. Troutman Sanders (2/3//03)
   6. O'Melveny & Myers (2/5/03)
   7. Kennedy Covington (2/14/03)
   8. Fried, Frank, Harris, Shriver & Jacobson (2/27/03)
   9. Schiff Hardin & Waite (3/31/03)
   10. Wachtell Lipton Rosen & Katz(4/11/03)
   11. White & Case (5/9/03)
   12. Vedder Price (Spring 2003)
   13. Hughes Hubbard & Reed.(11/05/03)
       



6. Final Rules: Attorney Responsibility Standards
   1. Kirkland & Ellis LLP. (11/01/04)
   2. Paul Hastings Janofsky & Walker (February 2003)
   3. Hughes Hubbard & Reed (February 2003)
   4. Troutman Sanders (2/3/03)
   5. Baker & McKenzie (2/10/03)
   6. Fried, Frank, Harris, Shriver & Jacobson (2/10/03)
   7. O'Melveny & Myers (2/24/03)
   8. Pillsbury Winthrop (2/27/03)
   9. White & Case (2/28/03)
   10. Nixon Peabody LLP (4/7/03)
   11. Vedder Price (Spring 2003)
       
       
7. Final Rules: Listed Company Audit Committees
   1. Buchanan Ingersoll, PC (April 2003)
   2. Nixon Peabody (4/2/03)
   3. Troutman Sanders (4/11/03)
      



8. Final Rules: Accelerated Periodic Report Deadline
   1. Thacher, Profitt & Wood LLP (01/13/06)
   2. Mayer, Brown, Rowe & Maw LLP (01/06/06)
   3. Bryan Cave LLP (12/28/05)
   4. Wachtell, Lipton, Rosen & Katz (12/22/05)
   5. Morrison and Foerster LLP. (12/19/05)
   6. Morgan, Lewis & Bockius LLP (12/16/05)
   7. Paul, Weiss Rifkind, Wharton & Garrison LLP (12/15/05)
   8. Alston & Bird LLP (12/15/05)
   9. Buchanan Ingersoll (9/02)
   10. Hughes Hubbard & Reed (9/02)
   11. Baker & McKenzie (9/3/02)
   12. Hogan & Hartson (9/9/02)
   13. Haynes and Boone (9/10/02)
   14. White & Case (9/10/02)
   15. Locke Liddell & Sapp (9/13/02)
   16. Akin Gump Strauss Hauer & Feld (9/18/02)
   17. Fried, Frank, Harris, Shriver & Jacobson (9/18/02)
   18. Thacher Proffitt & Wood (9/19/02)
   19. Pepper Hamilton, LLP (9/30/02)
   20. D'Ancona & Pflaum (10/8/02)
   21. Sidley Austin Brown & Wood (10/11/02)
   22. Alston & Bird (11/25/02)
       
       
9. Final Rules: Section 302 Certification and Disclosure Controls and Procedures
   1. Clifford Chance (August 2002)
   2. Buchanan Ingersoll (August 2002)
   3. Sullivan & Worcester (August 2002)
   4. Alston & Bird (8/30/02)
   5. Fried, Frank, Harris, Shriver & Jacobson (8/30/02)
   6. Hogan & Hartson (8/30/02)
   7. O'Melveny & Myers (8/30/02)
   8. White & Case (8/30/02)
   9. Morrison & Foerster (September 2002)
   10. Hughes Hubbard & Reed (September 2002)
   11. Locke Liddell & Sapp (September 2002)
   12. Manatt Phelps (September 2002)
   13. Stroock & Stroock & Lavan (September 2002)
   14. Baker & McKenzie (9/3/02)
   15. Fried, Frank, Harris, Shriver & Jacobson (9/6/02)
   16. Sutherland Asbill & Brennan (9/12/02)
   17. Mintz, Levin, Cohn, Ferris, Glovsky and Popeo (9/12/02)
   18. Gibson Dunn & Crutcher (9/12/02)
   19. Keating, Muething & Klekamp (9/13/02)
   20. Pepper Hamilton, LLP (9/17/02)
   21. Thacher Proffitt (9/18/02)
   22. Heller Ehrman White & McAuliffe (9/18/02)
   23. McKenna Long & Aldridge (9/19/02)
   24. Covington & Burling (October 2002)
   25. Morgan Lewis (October 2002)
   26. Pillsbury Winthrop (10/15/02) (geared toward non-U.S. issuers)
   27. Weil Gotshal & Manges (10/24/02)
       
       
10. Final Rules: Section 16 Accelerated Filing
    1. Hughes Hubbard & Reed (August 2002)
    2. Katten Muchin Zavis Rosenman (August 2002)
    3. Sullivan & Worcester (August 2002)
    4. Morrison & Foerster (August 2002)
    5. Manatt Phelps (August 2002)
    6. Clifford Chance (August 2002)
    7. Gibson Dunn & Crutcher (August 2002)
    8. Troutman Sanders (August 2002)
    9. Sidley Austin Brown & Wood (8/7/02)
    10. Fried, Frank, Harris, Shriver & Jacobson (8/13/02)
    11. Kilpatrick Stockton (8/14/02)
    12. Gibson Dunn & Crutcher (8/28/02)
    13. Fried, Frank, Harris, Shriver & Jacobson (8/28/02)
    14. Hogan & Hartson (8/28/02)
    15. Pepper Hamilton, LLP (8/28/02)
    16. Thompson Hine (8/29/02)
    17. Buchanan Ingersoll (8/29/02)
    18. Davis Graham & Stubbs (8/29/02)
    19. Nixon Peabody (8/29/02)
    20. Weil Gotshal & Manges (8/29/02)
    21. Alston & Bird (8/29/02)
    22. White & Case (8/29/02)
    23. Haynes and Boone (8/30/02)
    24. Shearman & Sterling (8/30/02)
    25. Covington & Burling (8/30/02)
    26. Akin Gump Strauss Hauer & Feld (8/30/02)
    27. Schiff Hardin & Waite (8/31/02)
    28. Day Berry & Howard (9/3/02)
    29. Flippin Densmore Morse & Jessee (9/5/02)
    30. D'Ancona & Pflaum (9/9/02)
    31. Baker & McKenzie (9/30/02)
    32. Pillsbury Winthrop (10/3/02)



11. Sarbanes-Oxley Act of 2002 - General
    1. Troutman Sanders (July 2002)
    2. Morrison & Foerster (July 2002)
    3. Akin Gump Strauss Hauer & Feld (July 2002)
    4. Skadden Arps Slate Meagher & Flom (July 2002)
    5. Paul Weiss Rifkind Wharton & Garrison (July 2002)
    6. Proskauer Rose (July 2002)
    7. Paul Hastings Janofsky & Walker (July 2002)
    8. Foley & Lardner (July 2002)
    9. Linklaters (July 2002)
    10. Kilpatrick Stockton (7/26/02)
    11. Covington & Burling (7/26/02)
    12. Alston & Bird (7/29/02)
    13. Weil Gotshal & Manges (7/29/02)
    14. Sidley Austin Brown & Wood (7/29/02)
    15. Fried, Frank, Harris, Shriver & Jacobson (7/30/02)
    16. Pillsbury Winthrop (7/30/02)
    17. Akerman Senterfitt (7/30/02)
    18. Williams Mullen (7/30/02)
    19. Thompson Hine (7/30/02)
    20. King & Spalding (7/30/02)
    21. Hogan & Hartson (7/31/02)
    22. Manatt Phelps (7/31/02)
    23. Pepper Hamilton, LLP (August 2002)
    24. Katten Muchin Zavis Rosenman (August 2002)
    25. Hughes Hubbard & Reed (August 2002)
    26. Morgan Lewis & Bockius (August 2002)
    27. Arnold & Porter (August 2002)
    28. Clifford Chance (August 2002)
    29. Lord Bissell & Brook (August 2002)
    30. Sullivan & Worcester (August 2002)
    31. Vedder Price Kaufman & Kammholz (August 2002)
    32. Thompson Hine (8/1/02)
    33. Nixon Peabody (8/2/02)
    34. Duane Morris (8/2/02)
    35. Fried, Frank, Harris, Shriver & Jacobson II (8/2/02)
    36. Shearman & Sterling (8/2/02)
    37. Fried, Frank, Harris, Shriver & Jacobson III (8/2/02)
    38. Schiff Hardin (8/2/02)
    39. Flippin Densmore Morse & Jessee (8/2/02)
    40. Buchanan Ingersoll (8/7/02)
    41. Thacher Profitt & Wood (8/8/02)
    42. D'Ancona & Pflaum (8/9/02)
    43. Latham & Watkins (8/12/02)
    44. Whiteford Taylor & Preston (8/13/02)
    45. McKenna Long & Aldridge (8/31/02)
    46. Winston & Strawn (September 2002)
    47. Akin Gump Strauss Hauer & Feld (9/13/02)
    48. White & Case(10/23/02)
    49. Wachtell Lipton Rosen & Katz(10/28/03)
    50. McDermott, Will & Emery (12/4)
    51. Covington & Burling (2/24/03)
    52. Wachtell, Lipton, Rosen & Katz (9/18/03)
    53. Rutan and Tucker (01/26/04)
        



12. Sarbanes-Oxley Act of 2002 - Application to Non-U.S. Companies
    1. Sidley Austin Brown & Wood(7/30/02)
    2. Pillsbury Winthrop(August 2002)
    3. Clifford Chance(August 2002)
    4. Paul Weiss Rifkind Wharton & Garrison (8/2/02)
    5. Shearman & Sterling (8/2/02)
    6. Thacher Proffitt & Wood (8/15/02)
    7. Akin Gump Strauss Hauer & Feld (8/16/02)
    8. Heller Ehrman White & McAuliffe(9/6/02)
    9. Hogan & Hartson(9/9/02)
    10. Covington & Burling (October 2002)
    11. Pillsbury Winthrop (10/15/02)
    12. McDermott, Will & Emery (10/18/02)
    13. Fried, Frank, Harris, Shriver & Jacobson (10/31/02)
    14. Wolf, Block, Schorr, and Solis-Cohen (January 2003)
    15. Thacher Profitt & Wood (February 2003)
    16. Fried, Frank, Harris, Shriver & Jacobson (3/24/03)
        



13. Sarbanes-Oxley Act of 2002 - Certifications under Sections 906 and 302
    1. Pillsbury Winthrop (7/30/02)
    2. Weil Gotshal & Manges (7/31/02)
    3. Akin Gump Strauss Hauer & Feld (7/31/02)
    4. Proskauer Rose (7/31/02)
    5. Morrison & Foerster (August 2002)
    6. Manatt Phelps(August 2002)
    7. White & Case (8/1/02)
    8. Kilpatrick Stockton (8/2/02)
    9. Thompson Hine (8/5/02)
    10. Alston & Bird (8/6/02)
    11. Akin Gump Strauss Hauer & Feld II (8/6/02)
    12. Flippin Densmore Morse & Jessee (8/8/02)
    13. Pillsbury Winthrop (8/22/02)
    14. D'Ancona & Pflaum (9/5/02)
    15. Baker & McKenzie (10/22/02)
    16. Hughes Hubbard (March 2003)
    17. Kennedy Covington (3/27/03)
    18. Wachtell, Lipton, Rosen & Katz.(10/20/03)
    19. Gibson Dunn & Crutcher LLP (10/17/03)
        



14. Sarbanes-Oxley Act of 2002 - Loans to Insiders
    1. Manatt Phelps(7/30/02)
    2. Clifford Chance (August 2002)
    3. Paul Hastings Janofsky & Walker (August 2002)
    4. Reed Smith (August 2002)
    5. Sidley Austin Brown & Wood (8/6/02)
    6. Pillsbury Winthrop (8/9/02)
    7. Sidley Austin Brown & Wood (8/6/02)
    8. Fried, Frank, Harris, Shriver & Jacobson (8/19/02)
    9. White & Case(8/22/02)
    10. Flippin Densmore Morse & Jessee (8/27/02)
    11. Baker & McKenzie (9/9/02)
    12. Sullivan & Cromwell (9/12/02)
    13. Nixon Peabody (September 2002)
    14. 25 Law Firm Interpretative Positions(10/15/02)
    15. Locke Liddell & Sapp(November 2002)
        



15. Sarbanes-Oxley Act of 2002 - Impact on Compensation
    1. Wachtell, Lipton, Rosen & Katz. (04/04/05)
    2. Morrison and Foerster LLP. (03/29/05)
    3. Fried, Frank, Harris, Shriver & Jacobson (8/2/02)
    4. Akin Gump Strauss Hauer & Feld (8/6/02)
    5. Perkins Coie (8/12/02)
    6. Alston & Bird (8/22/02)
    7. Haynes and Boone(8/30/02)
    8. Proskauer Rose(October 2002)



16. Sarbanes-Oxley Act of 2002 - Document Destruction/Record Retention
    1. Akin Gump Strauss Hauer & Feld (8/12/02)
    2. McKenna Long & Aldridge (9/3/02)
    3. Pepper Hamilton, LLP (October 2002)
    4. Fried, Frank, Harris, Shriver & Jacobson(2/5/03)
       
       
17. Sarbanes-Oxley Act of 2002 - Officer and Director Bars/Disgorge Profits
    1. Akin Gump Strauss Hauer & Feld (8/15/02)
    2. Alston & Bird (9/9/02)


18. D&O Insurance/Liability
    1. McKenna Long & Aldridge (8/19/02)
    2. Fried, Frank, Harris, Shriver & Jacobson (3/11/03)
    3. Morrison & Foerster. (11/20/03)


19. Sarbanes-Oxley Act of 2002 - Impact on Asset-Backed Issuers
    1. Thacher Proffitt & Wood (9/3/02)
       
       
20. Sarbanes-Oxley Act of 2002 - Whistleblower Protection
    1. Covington & Burling. (08/04/04)
    2. Morrison & Foerster (August 2002)
    3. Flippin Densmore Morse & Jessee (September 2002)
    4. Akin Gump Strauss Hauer & Feld (9/23/02)
    5. Baker & McKenzie (September 2002)
    6. Pepper Hamilton, LLP (October 2002)
    7. Preston Gates & Ellis (12/3/02)
    8. Preston Gates & Ellis (12/5/02)
    9. Gibson, Dunn & Crutcher LLP (02/09/04)
       
       
21. Corporate Governance Policies and Procedures
    1. Wachtell, Lipton, Rosen & Katz. (06/27/05)
    2. Wachtell, Lipton, Rosen & Katz. (04/21/05)
    3. Wachtell, Lipton, Rosen & Katz LLP. (02/01/05)
    4. Sullivan & Worcester (August 2002)
    5. Sidley Austin Brown & Wood (October 2002)
    6. Fried Frank Harris Shriver & Jacobson (9/8/03)
    7. Wachtell, Lipton, Rosen & Katz (8/27/03)
       
       
22. Sarbanes-Oxley Act of 2002 - Implication for Private Equity Funds
    1. Akin Gump Strauss Hauer & Feld (10/29/02)
       
       
23. Preparation of Peridioc Reports
    1. Morrison and Foerster LLP. (03/04/05)
    2. Vedder, Price, Kaufman & Kammholz, P.C. (02/23/05)
    3. Mayer, Brown, Rowe & Maw LLP. (02/14/05)
    4. White & Case (2/26/03)
    5. White & Case (foreign firms) (3/13/03)
    6. Vedder, Price, Kaufman, Kammholz P.C. (02/19/04)



24. SRO Governance and Listing Standards
    1. Alston & Bird LLP. (12/13/04)
    2. Mayer, Brown, Rowe & Maw. (11/15/04)
    3. Fried, Frank, Harris, Shriver & Jacobson LLP. (11/05/04)
    4. Bryan Cave LLP. (02/27/04)
    5. Bryan Cave LLP. (02/27/04)
    6. Vedder, Price, Kaufman & Kammholz P. C. (02/19/04)
    7. Alston & Bird LLP. (12/13/04)
    8. Mayer, Brown, Rowe & Maw. (11/15/04)
    9. Fried, Frank, Harris, Shriver & Jacobson LLP. (11/05/04)
    10. Covington & Burling (NYSE and Nasdaq) (11/05/03)
    11. Buchanan Ingersoll, PC (NYSE) (11/07/03)
    12. Gibson, Dunn & Crutcher LLP (NYSE and Nasdaq) (11/07/03)
    13. Nasdaq Buchanan Ingersoll (Nasdaq) (11/10/03)
    14. Nixon Peabody LLP (Nasdaq and NYSE) (11/13/03)
    15. Hogan Hartson (Nasdaq) (11/18/03
    16. Weil, Gotshal & Manges (NYSE and Nasdaq) (11/18/03)
    17. Cleary, Gottlieb, Steen & Hamilton (NYSE and Nasdaq) (11/18/03)
    18. Hogan Hartson (NYSE) (11/18/03)
    19. Kirkland & Ellis LLP. (11/19/03)
    20. Morrison & Foerster LLP (12/17/03)
    21. Hughes, Hubbard & Reed LLP (NYSE)(12/03/03)
    22. Hughes, Hubbard & Reed LLP (Nasdaq)(12/03/03)
    23. Mayer, Brown, Rowe & Maw (01/15/04)
    24. Sullivan and Worcester (02/17/04)
        
        
25. Final Rule: Section 16 Electronic Filing and Website Posting
    1. Fried, Frank, Harris, Shriver & Jacobson (8/28/02)
    2. Wachtell Lipton Rosen & Katz (5/8/03)
    3. Fried, Frank, Harris, Shriver & Jacobson (5/22/03)
    4. Thacher Proffitt & Wood (May 2003)
       



26. California Corporate Disclosure Act
    1. Mayer, Brown, Rowe & Maw. (11/08/04)
    2. Gibson Dunn & Crutcher (10/7/02)
    3. Baker & McKenzie (10/25/02)
    4. Sidley Austin Brown & Wood (November 2002)
    5. White & Case (11/1/02)
    6. Perkins Coie (11/6/02)
    7. O'Melveny & Myers (1/29/03)
       


27. Regulation FD Enforcement Actions
    1. Morrison & Foerster. (04/05/05)
    2. Alston & Bird LLP. (03/29/05)
    3. Morrison and Foerster LLP. (07/12/04)
    4. Wachtell, Lipton Rosen and Katz. (07/07/04)
    5. Pepper Hamilton, LLP (December 2002)
    6. O'Melveny & Myers (12/2/02)
    7. Alston & Bird (12/3/02)
    8. Hogan & Hartson (12/3/02)
    9. Nixon Peabody (12/5/02)
    10. White & Case (12/19/02)
    11. Alston Bird LLP (10/22/03)
        
        
28. Final Rules: Analyst Certifications
    1. Fried, Frank, Harris, Shriver & Jacobson (3/12/03)
       
       
29. Final Rules: Additional 8-K Items
    1. Mayer, Brown, Rowe & Maw LLP. (12/21/04)
    2. Nixon Peabody LLP. (12/02/04)
    3. Bryan Cave LLP. (08/30/04)
    4. Fried, Frank, Harris, Shriver & Jacobson LLP. (08/30/04)
    5. Coudert Brothers LLP. (08/23/04)
    6. Troutman Saunders LLP. (07/22/04)
    7. Gibson Dunn & Crutcher LLP. (03/12/04)
    8. Alsron & Bird LLP (03/12/04)
    9. Dechert LLP. (03/15/04)
    10. Wachtell, Lipton, Rosen & Katz. (03/18/04)
    11. Bryan Cave LLP. (03/22/04)
    12. Nixon Peabody LLP. (03/19/04)
    13. Buchanan & Ingersoll PC. (03/26/04)
    14. Pillsbury Winthrop LLP. (03/25/04)
    15. Troutman Sanders LLP. (03/25/04)
    16. Sullivan & Worcester. (03/29/04)
    17. White & Case LLP. (04/02/02)
    18. Snell & Wilmer LLP. (04/08/04)
    19. Morrison & Foerster. (04/08/04)
    20. Covington & Burling LLP. (04/08/04)
        
        
30. Critical Accounting Policy Disclosure in MD&A
    1. Duane Morris (May 2002)
    2. Proskauer Rose (May 2002)
    3. Fried, Frank, Harris, Shriver & Jacobson (5/15/02)
    4. Haynes Boone (5/20/02)
    5. Fenwick & West (5/22/02)
    6. Dewey Ballantine (5/23/02)
    7. Jenner & Block (June 2002)
    8. Katten Muchin (June 2002)
    9. Shearman & Sterling (June 2002)
    10. Winston & Shawn (June 2002)
        
        
31. SRO Rules on Analyst Independence
    1. Sidley Austin Brown & Wood (5/22/02)
    2. Ballard Spahr (July 2002)
    3. Proskauer Rose (June 2002)
    4. Fried, Frank, Harris, Shriver & Jacobson (1/8/03)
       
       
32. EDGAR Rules for Foreign Filers
    1. Paul Weiss (May 2002)
    2. Fulbright & Jaworski (5/17/02)
    3. Fried, Frank, Harris, Shriver & Jacobson (5/22/02)
    4. Sidley Austin Brown and Wood (5/23/2002)
    5. Shearman & Stearling (June 2002)
    6. Dewey Ballantine (6/7/02)
    7. Alston & Bud (6/14/02)
    8. Strook & Strook & Lavan (6/21/02)
       
    
    
33. M&A Issues
    1. Wachtell, Lipton, Rosen & Katz. (03/07/05)
    2. Dechert LLP. (03/03/05)
    3. Wachtell Lipton Rosen & Katz (4/10/03)(Omnicare Decision)
       
       
34. Litigation Issues
    1. Nixon Peabody LLP (4/23/03) (Holders Actions)
    2. Wachtell, Lipton, Rosen, and Katz. (02/27/04) (Waiver of Privilage)
       
       
35. Proxy and Shareholder Issues
    1. Wachtell, Lipton, Rosen & Katz. (03/14/05)
    2. Jenner & Block. (09/28/04)
    3. Wachtell Lipton Rosen & Katz (4/23/03) (Ballot Access)
    4. Alston & Bird LLP (8/6/03)
    5. Gibson, Dunn & Crutcher LLP (8/6/03)
    6. Alston & Bird LLP (8/6/03)
    7. Gibson, Dunn & Crutcher LLP (8/6/03)
    8. Gibson, Dunn & Crutcher LLP. (11/04/03)
    9. from Fried Frank Shriver & Jacobson (10/29/03)
    10. Alston Bird LLP (10/27/03)
    11. Simpson Thacher & Bartlett LLP(10/09/03)
    12. Dunn & Crutcher LLP(10/08/03)
    13. Nixon Peabody LLP (11/13/03)
    14. Dechert LLP (11/14/03)
    15. Morrison & Foerster. (11/19/03)
    16. Gibson, Dunn and Crutcher. (11/20/03)
    17. Troutman Sanders LLP. (11/24/03)
    18. Troutman Sanders LLP. (11/25/03)
    19. Flippin, Densmore, Morse & Jessee (12/16/03)
    20. Mayer, Brown, Rowe & Maw. (01/15/04)
    21. Sullivan and Worcester. (02/17/04)
    22. Buchanan and Intersoll PC (03/08/04)
    23. Buchanan and Intersoll PC (03/08/04)
        
36. Final Rules: Improper Influence Over Conduct of Audits
    1. Wachtell Lipton Rosen & Katz (5/8/03)
    2. Wachtell Lipton Rosen & Katz (5/22/03)
    3. Troutman Sanders (5/22/03)
    4. White & Case (5/30/03)
       
       
37. Mutual Funds
    1. Nixon Peabody LLP (12/02/03)
       
       
38. PCAOB Internal Control Rules
1. Morrison and Foerster. (05/24/05)
2. Paul, Weiss, Rifkind, Wharton & Garrison LLP. (07/22/04)
3. Paul, Weiss, Rifkind, Wharton and Garrison LLP. (07/14/04)
4. Gibson, Dunn & Crutcher LLP. (06/22/04)
5. Nixon Peabody LLP. (04/23/04)
6. Covington & Burling. (03/29//04)
7. Alston & Bird LLP. (03/10/04)