Because the Sarbanes-Oxley Act is so complex and the compliance mechanisms so nuanced, several organizations are involved in implementing and explaining the requirements and ensuring that companies can meet them.
One of the most important is the Public Company Accounting Oversight Board, or PCAOB. This non-profit corporation was established by the Sarbanes-Oxley Act to independently oversee SOX audits. It also has the responsibility of training Sarbanes-Oxley auditors and establishing best auditing practices.
Another important organization to be aware of it is the Committee of Sponsoring Organizations, or COSO. This organization maintains an ongoing and frequently updates database of recommendations for internal controls that comply with SOX's requirements. These recommendations interplay with the PCAOB's role in setting auditing standards and training auditors to perform effective Sarbanes-Oxley audits.