The Sarbanes-Oxley Act, introduced by the US Securities & Exchange Commission, was implemented to restore investor confidence in corporate America following the collapse of once-mighty corporations like WorldCom and Enron under a cloud of allegations of fraud and other financial improprieties.

The Act was hastily introduced, but has proved controversial from the outset, particularly with regard to its impact on non-US companies which are listed on US stock markets.

Track all the developments relating to this corporate governance legislation by clicking on the links below.

In addition you can also track the WorldCom trials, the demise of Andersen and trace back the Enron saga, by following our other special reports.