I am searching for a german translation of the Sarbanes-Oxley-Act.
Does it exist, and if where?
John_Maleckar_CPA last edited by
PwC seems to have some good resources in German:
Hope that you find the resources that you need.
I allready visited the PVC-HP and found nothing.
So I think I have to look forward to another reply…
Thx for your support
milan last edited by
I could not locate the requested document. However, while researching, I came across some information that might be useful. Some of the readings evidence that significant issues arise for German companies when implementing SOX and the differing Corporate Governance rules for German companies.
‘In response to a backlash among European executives, including a widely publicised complaint about application of Sarbanes-Oxley to large German firms, the SEC issued a rule mitigating the Act’s application to firms with two-tier boards.
The SEC’s rule under s 307 of the Act on lawyers’ duties exempted
foreign attorneys not admitted in the United States, and who do not advise clients regarding US.
Twenty-four German corporations, including DaimlerChrysler, Bayer, and Deutsche Telekom wrote the SEC to request an exemption from the Act, and Porsche decided not to list on the NYSE.
Additionally, it might be helpful to read, Mark Landler, Porsche Is Balking at US Auditing Rule, NY Times, 21 Aug. 2002
SAP reported its deviations from the NYSE Corporate Governance Rules:
A useful document that describes Corporate Governance requirements in Germany may be found at:
Hope this helps,
Hm… what should I say…
Thank you. Yes it helps…in other cases.
But I am searching for: A translation of the ACT.