SOX
U.S. law mandating internal controls over financial reporting
AS9100
International standard for aerospace quality management systems
Quick Verdict
SOX mandates financial controls and CEO/CFO certifications for US public firms to ensure reporting integrity, while AS9100 certifies aerospace suppliers' quality systems for product safety and traceability. Companies adopt SOX for legal compliance; AS9100 for market access.
SOX
Sarbanes-Oxley Act of 2002
Key Features
- Mandates ICFR assessment and auditor attestation (Section 404)
- Establishes PCAOB for audit firm oversight and standards
- Requires CEO/CFO personal certifications (Sections 302/906)
- Enforces strict auditor independence rules (Title II)
- Imposes criminal penalties for document tampering (Section 802)
AS9100
AS9100D: Quality Management Systems for ASD Organizations
Key Features
- Configuration management for product integrity
- Product safety processes across lifecycle
- Counterfeit parts prevention and detection
- Operational risk management in Clause 8
- Enhanced supplier controls and traceability
Detailed Analysis
A comprehensive look at the specific requirements, scope, and impact of each standard.
SOX Details
What It Is
Sarbanes-Oxley Act of 2002 (SOX) is a U.S. federal statute regulating corporate governance and financial disclosures for public companies. Its primary purpose is protecting investors through accurate financial reporting via internal controls over financial reporting (ICFR). SOX employs a risk-based, top-down approach aligned with frameworks like COSO.
Key Components
- 11 Titles covering PCAOB creation (Title I), auditor independence (Title II), certifications (Sections 302/906), ICFR assessments (Section 404), and penalties.
- Core areas: entity-level controls, ITGCs, process controls, governance.
- Built on PCAOB standards; no fixed control count, focuses on key controls.
- Compliance model: annual management assertion, auditor attestation for most filers.
Why Organizations Use It
Enhances investor trust, reduces fraud risk, improves governance. Mandatory for U.S. public issuers; drives operational efficiency, M&A readiness. Builds stakeholder confidence via transparency.
Implementation Overview
Phased: scoping, documentation, testing, remediation, monitoring. Applies to public companies; scales by size. Requires external audits under PCAOB rules, continuous monitoring for maturity.
AS9100 Details
What It Is
AS9100D (AS9100:2016) is the international quality management system (QMS) standard for aviation, space, and defense (ASD) organizations. It builds on ISO 9001:2015 with over 100 aerospace-specific requirements, using a process-based, risk-oriented approach across 10 clauses aligned to Annex SL.
Key Components
- Aerospace additions: configuration management (8.1.2), product safety (8.1.3), counterfeit parts prevention (8.1.4), operational risk management (8.1.1).
- Core structure: Context, leadership, planning, support, operation, evaluation, improvement.
- Built on ISO 9001; certification via accredited third-party audits (Stage 1/2, surveillance).
Why Organizations Use It
- OEM mandates for supply chain access via OASIS database.
- Reduces defects, improves delivery, ensures safety/traceability.
- Enhances risk management, supplier performance, market competitiveness.
- Builds stakeholder trust in high-consequence industries.
Implementation Overview
- Phased: gap analysis, process design, training, internal audits, certification (6-18 months).
- Applies to ASD designers/manufacturers globally; cross-functional effort required.
Key Differences
| Aspect | SOX | AS9100 |
|---|---|---|
| Scope | Financial reporting, internal controls (ICFR) | Aerospace quality management, product safety |
| Industry | Public companies, all sectors (US-listed) | Aviation, space, defense suppliers globally |
| Nature | Mandatory US federal law, SEC/PCAOB enforced | Voluntary certification standard (IAQG) |
| Testing | Annual ICFR audits by external auditors | Stage 1/2 certification, annual surveillance audits |
| Penalties | Criminal fines, imprisonment for executives | Loss of certification, market exclusion |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about SOX and AS9100
SOX FAQ
AS9100 FAQ
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