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Decisions - Sarbanes-Oxley - American Standard.

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| September 01, 2003 | COPYRIGHT 2003 Financial Times Ltd. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)Copyright

(From Financial Director)

Byline: Peter Bartram.

Sarbanes-Oxley has far-reaching implications and, in the long term, even those companies that are not obliged to comply could find their approach to internal audit and controls affected by the changes it will bring.

So why does it feel like the lull before the storm? CFOs in the US are in a panic over implementing the Sarbanes-Oxley Act, but their colleagues in Britain are taking a more laid-back approach.

One reason for the relaxed approach to its implementation is that UK companies caught by the act have longer to comply - the law comes into effect for non-US companies with year ...

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