Accounting fraud took center stage in the early 2000's and the auditing profession took a pretty big hit as a result. In order to restore public/investor confidence, Congress passed the Sarbanes-Oxley Public Company Accounting Reform and Investor Protection Act [SOX] in July 2002. Now that SOX has been in place fora number of years, discuss the impact it has made. Has it been too costly for some companies? Has it in fact restored confidence