Sarbanes Oxley for foreign governments? Yes. 938
-
Is there a Sarbanes Oxley requirement for some foreign governments to submit electronically documents filed with the Commission under the U.S. securities laws, including registration statements under the Securities Act of 1933 and registration statements, periodic reports and other documents under the Securities Exchange Act of 1934?
Yes. Some goverments also register securities.
They use form 18-K
http://www.sec.gov/about/forms/form18-k.pdf
This form is to be used for the annual reports of foreign governments or political subdivisions
Examples:
ITALY:
http://www.sec.gov/Archives/edgar/data/52782/000115697305000287/u48436e18vk.htm
AND
http://www.sec.gov/Archives/edgar/data/52782/000115697305000287/u48436exv99w1xdy.htm (IMPORTANT.)
JAPAN
http://www.sec.gov/Archives/edgar/data/837056/000095012304011514/0000950123-04-011514-index.htm
SWEDEN
http://www.sec.gov/Archives/edgar/data/225913/000110465904029205/0001104659-04-029205-index.htm
CANADA
http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany_and_CIK=0000230098_and_owner=include
Not only goverments…
CITY OF NAPLES
http://www.sec.gov/Archives/edgar/data/1016472/000095011705002481/0000950117-05-002481-index.htm