On January 23, the “SEC adopted final rules to implement Section 307 of the Sarbanes-Oxley Act by setting standards of professional conduct for attorneys appearing and practicing before the Commission in any way in the representation of issuers.” See the press release here. In addition, see the text of the final rule, Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002.