Sarbanes-Oxley (SOX) has been law since July 2002 and the collapses and financial carnage created by Enron, Tyco International, WorldCom, Adelphia Communications, HealthSouth, and Cendant, may have lost their prominence in people’s minds. Bloomberg reports executives are becoming more vocal that SOX has become an overzealous exercise to contain and detect corporate corruption. Section 404 is the current battlefield. “I would like to see it opened and revised. Sarbanes-Oxley has become extraordinarily expensive,” said David Chavern, vice president of capital markets at the U.S.