Sarbanes-Oxley and Records Management

(Public Company Accounting Reform and Investor Protection Act – Public Law 107-204)

 

Date of implementation:

July 30, 2002

Regulatory authority:

Securities and Exchange Commission,

Public Company Accounting Oversight Board

Industries affected:

Publicly traded companies


Impact on an organization's records management practices:

Requires preservation of information related to transactions that affect an organization's financial statements.

How Vanguard Archives helps you maintain compliance:

Vanguard has appropriate measures in place to protect your information against accidental loss, including barcode scanning of items each time they are handled and regular inventory audits which would provide an early warning sign of any inventory irregularity. Vanguard also protects your information against unauthorized destruction by requiring itemized client sign-off and by checking client signatures against authorized user lists before items are destroyed.