A Checklist outlining the reporting process for attorneys subject to the "up-the-ladder" reporting rules adopted by the SEC under the Sarbanes-Oxley Act. This Checklist explains the initial up-the-ladder reporting requirement, the criteria for determining an appropriate response to a report, the steps that must be taken when no appropriate response is received and the streamlined reporting process available to issuers with a qualified legal compliance committee (QLCC).