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Michael Missal is the global leader of the firm’s Policy and Regulatory Practice. He regularly represents public companies, financial institutions, officers and directors, and other entities in connection with internal investigations, securities litigation and enforcement, and related regulatory and litigation matters. He served as Lead Counsel to the Examiner in the WorldCom bankruptcy proceeding and as Lead Counsel to the Independent Review Panel for the CBS News investigation of the 60 Minutes segment on President Bush’s Texas Air National Guard Service. Prior to joining the firm, he served as Senior Counsel in the Division of Enforcement of the US Securities and Exchange Commission (SEC). Ed Fishman represents private and public sector clients in various regulated industries with respect to government and internal corporate investigations, corporate transactions and related regulatory matters. He frequently represents US and multinational clients in the financial, project development and technology industries with respect to anticorruption, accounting and related internal control and corporate governance matters.

Brian Ochs concentrates his practice in securities enforcement matters, broker–dealer regulation and internal investigations. He frequently advises banks, broker–dealers and other financial institutions and their officers and directors in connection with SEC investigations, litigation and other enforcement matters. Prior to joining the firm, he spent ten years on the staff of the Enforcement Division of the SEC, where he served as Assistant Director from 1998 to 2003.

© 2007 Palgrave Macmillan Ltd. 1741-3591 $30.00

Rebecca Kline Dubill specialises her practice on internal investigations, securities enforcement and related arbitration and litigation matters. She has extensive experience in conducting and coordinating complex internal investigations in a number of substantive areas. She also represents broker–dealers, investment companies, investment advisers, corporate officers and directors, and other individuals before the SEC, the US Department of Justice (DOJ), the New York Stock Exchange and the NASD.

ABSTRACT KEYWORDS: US corporate internal investigations, best practices, Sarbanes–Oxley

Internal investigations of possible illegal or improper conduct by corporations have become an increasingly important exercise of good corporate governance in the United States. In the wake of the major corporate scandals involving Enron and WorldCom, the US Congress enacted tougher corporate accountability standards through the Sarbanes–Oxley Act of 2002 (‘Sarbanes–Oxley’).1 The financial statement certification and increased Board of Director responsibilities set forth in Sarbanes–Oxley have contributed to the rising importance of corporate internal investigations. In addition, US regulators at the federal, state and local levels have fostered an emerging culture of corporate compliance by giving credit to companies that take voluntary steps to investigate, disclose and halt any illegal or improper conduct. This paper

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