Bharti Airtel has started aligning itself with the US’s corporate governance code corresponding to the Sarbanes-Oxley Act. This is mandatory for Indian firms wanting to list on stock exchanges in the US. Though the company has denied any intention to list overseas, in 2003, Sunil Bharti Mittal, chairman, Bharti Enterprises, had spoken of diluting up to 10 per cent stake in Bharti for a US listing.