This whole thing seems like a big money making raquet for a select industry.  Companies like Price Waterhouse Cooper are making money hand over fist charging companies to do audits.  This whole undertaking is supossed give investers the confidence to back companies that have been certified and passed the SOX audits.  The goverment has not enacted any audit passing requirements.  In fact the goverment has no SOX auditors.  This whole thing is suspect as best!  If you saw the cost and resources companies are throwing at SOX you might think twice about investing in these companies