There is a little confusion about whether Sarbanes Oxley (SOX) will be covered on the REG exam in 2016.
SOX is tested in both BEC and AUD.
However, candidates are unsure of whether to study SOX and practice SOX questions in their REG MCQ practice sessions.
The answer is that the SOX was removed from the REG section by AICPA. However, AICPA wants to have a more “integrated” approach with respect to questions. Thus, it is possible that you will see some SOX questions on the REG exam in January 2016.
Should you study SOX before the REG exam?
I would say it is not necessary especially if you are familiar with SOX from studying the other sections. Most major study providers have removed SOX material from the REG study notes.