SOX
U.S. federal law mandating financial reporting internal controls
EN 1090
EU harmonized standard for steel and aluminium structures execution
Quick Verdict
SOX mandates financial controls for US public firms to ensure reporting integrity, while EN 1090 requires certified fabrication for EU structural steel/aluminium. Companies adopt SOX for investor trust and legal compliance; EN 1090 for market access and safety assurance.
SOX
Sarbanes-Oxley Act of 2002
Key Features
- Mandates CEO/CFO certification of financial reports accuracy
- Requires management assessment of ICFR with auditor attestation
- Establishes PCAOB for public company audit oversight
- Enforces auditor independence and partner rotation rules
- Imposes criminal penalties for false certifications tampering
EN 1090
EN 1090 Execution of steel and aluminium structures
Key Features
- Risk-based Execution Classes (EXC1-EXC4)
- Factory Production Control (FPC) certification
- CE marking and Declaration of Performance
- Welding quality management via ISO 3834
- Material traceability and NDT requirements
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 regulation enacted post-Enron scandals to protect investors via accurate corporate disclosures. It mandates personal accountability for executives, robust internal controls over financial reporting (ICFR), and independent audit oversight through a risk-based, control-oriented approach.
Key Components
- 11 Titles covering PCAOB creation (Title I), auditor independence (Title II), certifications (Sections 302/906), ICFR assessments (Section 404), governance (Section 301), and penalties (Sections 802/806).
- Built on COSO framework for control design/evaluation.
- No fixed control count; focuses on key controls for material misstatements.
- Compliance via annual management reports and auditor attestations (404(b)).
Why Organizations Use It
Public companies comply mandatorily to avoid fines, imprisonment, restatements. Benefits include investor trust, reduced fraud risk, operational efficiency, M&A readiness, lower capital costs.
Implementation Overview
Top-down risk-based scoping, documentation, testing, remediation cycles. Applies to U.S.-listed firms; scaled for size/exemptions (EGCs). Year-round via GRC tools, ITGCs; external audits required for most.
EN 1090 Details
What It Is
EN 1090 is the European harmonized standard family (EN 1090-1, -2, -3) governing execution and conformity assessment of structural steel and aluminium components for construction works. It implements CPR requirements via a risk-based approach using Execution Classes (EXC1–EXC4) to scale controls for safety and performance.
Key Components
- **EN 1090-1Conformity assessment, Factory Production Control (FPC) certification, Declaration of Performance (DoP), CE marking.
- **EN 1090-2/-3Technical rules for steel/aluminium (welding, tolerances, corrosion protection, NDT inspection).
- Integrates ISO 3834 for welding; requires Notified Body oversight and surveillance.
Why Organizations Use It
- Mandatory for EU/EEA market access with CE marking.
- Mitigates liability, ensures traceability, reduces rework.
- Enables high-risk projects, builds stakeholder trust, competitive tender advantage.
Implementation Overview
- Phased: gap analysis, FPC development, welding qualification, NB certification.
- Targets fabricators; 6-12 months typical; ongoing audits required.
Key Differences
| Aspect | SOX | EN 1090 |
|---|---|---|
| Scope | Financial reporting internal controls | Structural steel/aluminium fabrication |
| Industry | US public companies, global finance | EU construction, metal fabricators |
| Nature | US federal law, mandatory for issuers | EU harmonized standard, CE marking |
| Testing | Annual ICFR audits by PCAOB auditors | FPC certification, NB surveillance audits |
| Penalties | Criminal fines, imprisonment for executives | Market exclusion, certificate suspension |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about SOX and EN 1090
SOX FAQ
EN 1090 FAQ
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