Mazars worldwide survey
On the Sarbanes Oxley Act:

• Companies are prepared, despite a heavy work load and a high cost
• More efficient risk coverage than local regulations
• Strong mobilization for a large-scale project
• Companies loyal to the NYSE*

• Regulations appropriate to the major risks, but at a high cost
• SOX vs. local regulations: divided opinions
• Anticipation is the rule
• De-listing: some hesitations

• Positive perceptions, despite reticence from Japanese companies
• An improvement over local regulations
• Anticipation is the rule
• De-listing: an outspoken and generalized “no”

• A positive impact
• SOX vs. local regulations: divided opinions
• Training, teams, outsourcing: a study in contrasts
• De-listing: Brazilian companies will stay
• Mexicans companies are uncommitted