Does the SEC make available to the public a database of enforcement for section 304 of sox? i.e. the amounts of money recovered from CEOs and CFOs for periods when financial statements must be restated? I fear that enforcement may be non-existent.

Larry
Springfield, MO

SEC. 304. FORFEITURE OF CERTAIN BONUSES AND PROFITS.

(a) ADDITIONAL COMPENSATION PRIOR TO NONCOMPLIANCE WITH COMMISSION FINANCIAL REPORTING REQUIREMENTS.—If an issuer is required to prepare an accounting restatement due to the material noncompliance of the issuer, as a result of misconduct, with any financial reporting requirement under the securities laws, the chief
executive officer and chief financial officer of the issuer shall reimburse the issuer for—

(1) any bonus or other incentive-based or equity-based compensation received by that person from the issuer during the 12-month period following the first public issuance or filing
with the Commission (whichever first occurs) of the financial document embodying such financial reporting requirement; and

(2) any profits realized from the sale of securities of the issuer during that 12-month period.

(b) COMMISSION EXEMPTION AUTHORITY.—The Commission may
exempt any person from the application of subsection (a), as it
deems necessary and appropriate.

Interactive data permits individual investors and analysts to quickly search for
individual items of information from financial reports, such as net income,
executive compensation, or mutual fund expenses. It also enables them to
download selected information directly into financial software. In the
near future, it is hoped that popular Internet applications will permit
automatic, real-time delivery of SEC financial data direct to anyone's desktop.