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Sep 30, 2002

Leader: New world order

Like it or not, the Sarbanes-Oxley Act is here to stay

Like it or not, the Sarbanes-Oxley Act is here to stay. It is still unclear what unforeseen consequences the hastily constructed law will have, but any regulation that affects so many corporate roles - from senior executives to board members to auditors to legal counsel to front-line employees - is sure to shake things up. Some early effects are now coming to light. Obviously, CEOs and CFOs carry increased liabilities under Sarbanes-Oxley. These executives now have to personally certify the

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