Since the passage of Sarbanes-Oxley, the outcry from small filers on the unfairness of "one size fits all" reputation with regard to Section 404 compliance reminded me of an old TV spot for Midas where a greasy mechanic is holding an absurdly sized muffler and a rubber mallet while assuring the owner that he would "make it fit."

Filers both small and large had, literally, from the moment George W. Bush put his pen to sign SOX into law, bemoaned the costs in both money and human capital to implement the internal controls certification of the sweeping corporate reform act.

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