This was an interesting editorial for me because prior to this I had only heard Sarbanne-Oxley critisized for the "Mark to Market" provisions. See link below as an example:

http://www.forbes.com/2008/09/29/mark-to-market-oped-cx_ng_0929gingrich.html

Apparently SOX is more complex than this single issue. Thanks for the enlightenment.

I haven't had time to read the whole act (and I don't feel too guilty about that - it seems most of Congress doesn't have time to read their own legislation nowadays). Might it be that it is a series of provisions that need to be considered individually? Perhaps those of you who have implemented applications in response to the act could further enlighten us...