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On July 27, 2022, SEC Chair Gary Gensler gave remarks at the Center for Audit Quality entitled “Sarbanes-Oxley at 20: The Work Ahead.”

Chair Gensler highlighted, among other things, impacts on auditing standards, accounting standards, and auditor independence.  He noted that at the time of enactment of Sarbanes-Oxley in 2002, the new Public Company Accounting