Make no mistake about it: The Institute of Management Accountants supports the Sarbanes-Oxley Act. It has even said that the legislation was long overdue.But that doesn't mean that the IMA thinks SOX is working.

IMA president and chief executive officer Paul Sharman, ACMA, said that the intent of the act is not being realized, that the problem is in implementation, and that the solution is in better guidance.

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