Under what circumstances EXCEPT being headquarted in the USA must a
company comply with Sarbanes Oxley (SOX)?

For example - if a company is HQ-ed in Europe but has strong trade
ties with the USA, must it comply with SOX?

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Request for Question Clarification by pafalafa-ga on 03 Jan 2006 12:10 PST

db-ga,

The intersection between SOX and foregn companies is pretty complex,
and has more to do with other SEC requirements than with SOX itself. 
The overlap is covered pretty well at this site:


http://www.realcorporatelawyer.com/faqs/ficsox.html
Foreign Issuers and Compliance with Sarbanes-Oxley 


which explicity identifies when foreign issuers are, or aren't covered by SOX.


Please look this over and let me know if this is the sort of
information you are seeking.

Thanks,

pafalafa-ga

Look at Shell
- cheaper to 'fess up and pay up