The Enterprise System Spectator tells horror stories from the weird world of SOX. They would be funnier if they were not so horrendously expensive.

Corporate financial consultant Scott Powell calls SOX "the worst affliction visited on public companies in the last 70 years." He notes:

William Zollars, [is] CEO of Yellow Roadway, the largest trucker in the United States, . . . . In addition to diverting some 200 employees to work on Sarbox in the fourth quarter of 2004, Zollars spent $9 million — more than 3 percent of his firm’s annual profit — on outside accountants and auditors. But Yellow Roadway may be getting off cheaply, as Business Week puts the average large-company compliance price tag at upward of $35 million.