More than three years after its passage, and months after the largest players in the auditing field have had to face the new meaning of internal controls, the centerpiece of the Sarbanes-Oxley Act -- the creation of the Public Company Accounting Oversight Board -- looks to be facing a court battle that carries some weight.

The Competitiveness Enterprise Institute, a Washington, D.C.-based libertarian think tank and the anti-tax group the Free Enterprise Fund are expected to file papers as soon as today, arguing that the method of filling the five-member PCAOB's seats violates the Constitution.

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