The "Separation of duties" is the big thing I see in SOX. No more "Jack of all trades" job descriptions. I see too many smaller companies not currently under SOX get away with this like posting a single job that includes: Application Developer, Project Manager, Database Administrator, Web Developer, and Network Admin duties all in one job requirement. Simply because they are too cheap to hire separate people for each job description. SOX takes care of this, and that is a good thing IMHO.:-D