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The AAO Weblog covers accounting issues and current events as they relate the practice of investment analysis. All posts prior to September, 2007 are in the public domain, but after September 4, only subscribers to The Analyst's Accounting Observer will see all posts going forward. Only selected, occasional posts will be released to the public domain from September 4 forward.

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A Big Birthday
Location: BlogsAAO Weblog (Public)    
Posted by: Jack Ciesielski 7/31/2006 6:11 AM
CFO.com's David Katz takes a moment to remind us: SarbOx turns four today!

As the article discusses, most executives have moved away from "shock and anger" towards an attitude more resembling acceptance and "moving on" - like the stages in the way people react to a death, according to John Hagerty of AMR Research, which the article cites as having done extensive number crunching on the costs of SarbOx compliance.

It doesn't hurt companies in the "acceptance phase" that costs have moderated lately, according to Hagerty. Joining the "acceptance" camp are the foreign issuers, who can learn from the experience of their US pioneers who complied first.
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