SOX: New rules for year two

AMR Research analyst John Hagerty has three words of advice for executives grappling with compliance with the Sarbanes-Oxley Act: repeatable, sustainable and cost-effective.

"SOX is not going to go away like Y2K. It's here to stay," Hagerty said.

About half of the companies Hagerty deals with still view SOX compliance as just another tactical project. "SOX is a process, not a project, and you have to plan for it."

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