A Republican Congress and a Republican President caused the Sarbanes-Oxley law to come into being. It is an over-reaction to Enron and its progeny. It's feel good legislation that stifles innovation and productivity without any commiserate benefit.
This law doesn't only effect Fortune 500 companies. It effects a lot of companies that don't look too large from the street as you drive by them. It's effecting small Hoosier businesses.
Read more in this recent Reason article titled "You Can Be Too Careful - How the government's new corporate accounting rules impede efficiency and stifle innovation".