Why SOX Happened, According to Ms Sarbox
What Happened
Once upon a time in a great, great land,
she says,
there was a company called Enron. It did not live happily ever after.
This made the people of this great land confused.
What is happening? they cried. Tell us, oh great Arthur Anderson!
I cannot, was the reply, and the people were stunned.
Soon other companies began to not live happily ever after, also,
and the people grew ever more confused.
They began to suspect that some of the officers
of the great land's public corporations were not always completely truthful.
Then the people of this land discovered that it was not actually
against the law to be untruthful sometimes, and there was a great outcry.
Fix this! they beseeched their elected leaders. Pass a law!
And so the great leaders of this great, great land did.
The End
Note from the Editors: Ms. Sarbox fancies herself quite the literary figure. You should hear her hold forth on just what she would have said to Alice B. Toklas and Gertrude Stein had she been in Paris in the twenties. Or how she'd have put Dorothy Parker's wit to the test. I have thus far resisted the urge to critique Ms. Sarbox's interpretation of Sarbanes-Oxley as a fairy tale. I suggest you do the same, lest she interpret her cane as one of the Three Musketeers' swords.