SEC Moves Toward Revising SOX Regulations

Regulators are moving toward revising the Sarbanes-Oxley Act in response to business complaints that its rules are overly burdensome and expensive. First, though, the SEC and the board that oversees the accounting industry are attempting to resolve differences over changes to be made, evidenced by a meeting Sunday between SEC Chairman Christopher Cox and Mark W. Olson, chairman of the Public Company Accounting Oversight Board. One issue is whether SOX will be applied differently to companies based on size.

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