On Jan 16, 2008 6:59 AM, John Hallas <john.hallas@xxxxxxxxxx> wrote: > Sarbanes-Oxley applies to all publicly held *American or quoted in Americ > a* companies. Not to say that it should be ignored but it is not > mandatory for everyone on this list > Almost. It applies to those with at least a 75 million $ capitalization. eg. the share price multiplied by the number of outstanding shares. -- Jared Still Certifiable Oracle DBA and Part Time Perl Evangelist