I watched them being interviewed today on CNBC after the Enron Lay/Skilling verdicts.  They stated that they were satisfied that Sarbox would prevent future Enrons from occuring.  What they failed to say was that Sarbox is a "barrier to entry" for small and startup companys because the costs of audit and compliance are extensive and prohibitive.  While Fortune 500 pass those costs to their vast worldwide consumer base, small public companies are forced out of business.  This cuts at the heart of the entrepreneurial spirit.