SOX Requirements Analyzed

Key requirements of the landmark anti-fraud law born of the corporate scandals are getting critical scrutiny nearly three years later as legions of companies complain that the rules are too burdensome and need to be eased, the Associated Press reported Thursday.

Smaller public companies have been the most vocal about what they say are the burdens and costs of new reporting requirements that came in with the 2002 law, known as the Sarbanes-Oxley Act.

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