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Sox comes to Asia

As Japan's version of Sarbanes-Oxley heads towards implementation, other Asia-Pacific countries are also introducing their own versions of the US legislation. But, learning from US Sox mistakes, they are tailoring their reforms to their political and economic environments. By Victoria Pennington

see no evil

Sox-like corporate governance is the new craze sweeping Asia. The global financial market has made transparency in internal controls and financial reporting an essential requirement for firms that want to succeed internationally.

Singapore, Australia, China and South Korea are all instituting Sox-like controls, and others such as Malaysia, Thailand and Indonesia are beginning to recognise the

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