This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to be formed to facilitate Sarbanes-Oxley compliance.

Following the release of the Sarbanes-Oxley Act and other new SEC regulations, many organizations created a disclosure committee to oversee the executive certification process on an ongoing basis. The SEC recommended the formation of a disclosure committee with a number of duties in mind. The disclosure committee considers materiality of information, determines disclosure requirements, identifies relevant disclosure issues and coordinates the development of the appropriate infrastructure.