Get rid of it. It's ridiculous and a cash cow for accounting and audit firms.<p>Enron et al would not have been prevented with these programs. The crooks who want to break the law will find a way. Meanwhile everyone else has to pay, and pay, and pay, and the laws don't stop or catch anyone.<p>The IPO market is the most visible casualty. But it is a drag on businesses of all sizes : there is no extra productivity gained in employing an army of people to go around and check everything ever done. You're paying people to do effectively nothing, just like Keynes' desire to pay one worker to dig a hole, and another to fill it up as way of making the economy work. All these people could be working in productive areas of the economy and increasing wealth for companies and nations as a whole.