SOX rules on employee relationships

[acctnoob]

I am researching an issue with a possible conflict of interest and want to know if anyone has had any experience or knows if SOX speaks directly.

Let's say hypothetically....in an accounting department at a large publicly traded company, tasked with compiling reports and overseeing SOX compliance, there are two individuals in management positions who are in a secret relationship. One is the senior accountant who runs the department with autonomy and the other is the accounting supervisor. Does this represent a conflict of interest according to SOX and does SOX directly address this type of situation?

 

[kirby]

Since this is a "secret" relationship and you know about it - you must be either the accountant or the supervisor. So how is this working out for you?

Anyway, ....
I doubt SOX covers this but let's see what others say.
More likely this would be covered under a company's "Employee Code of Conduct"

 

[acctnoob]

Ha I naively didn't even consider that being insinuated. It is not me, but rather someone I know who works under these two and it has really made his/her job very hard.

 

[Counterofbeans]

No, in and of itself that's not a SOX violation. SOX doesn't specifically address relationships within a company, nor should it.