The biggest driver is Section 404 of the Sarbanes-Oxley Act, which was passed in 2002 in response to the accounting and finance scandals that embroiled Enron Corp., WorldCom Inc. and others.

It the meantime, it calls on the SEC to provide exemptive relief from the internal control reporting requirements of the Sarbanes-Oxley Act (SOX 404) to micro-cap companies with less than US$125 ...

The Office Solution Accelerator for Sarbanes-Oxley relies on Microsoft's SharePoint ... a key requirement of sections 302 and 404 of the Act. Microsoft's Accelerators -- collections of software ...