Advice:  Dear Ms. Sarbox Every office has one... a crusty old legacy who thinks they know everything and can't wait to answer your questions with humor that might have been fresh when Eisenhower was President. Why do we keep them around? For their "secret stashes" of information, of course! Meet our own Ms. SarBox. Even if you don't like her, you'll want to peek at the articles in Ms. SarBox's Private Collection. Dear Ms. SarBox: Early in my career, the managers of my company actually specified the super extreme (professional) dress code - to the level of 'underwear required'. I'd like to know if the requirements for SOX are a little less confining... Or is 'al a natural' a little more acceptable in this age? - Becca from Kentucky Dear BFK, The key principle behind Sarbanes-Oxley is forced transparency. Now cloaked only in translucent veils of commerce, corporate leaders' little ...inadequacies... are there for all of Wall Street to see. But a nice girl like you can still take comfort in the modesty provided by proper foundation garments. Governance Articles Dear Ms. SarBox: The SEC estimates that it will cost $91,000 annually in order to be in compliance with just Sec. 404. Is it really worth it? - Cheap in Charleston Dear Cheap, Try looking at it from another angle. Cost of compliance: $91,000. Not being a convicted felon: Priceless. Costs Articles Dear Ms. SarBox: How will I know if my company practices are ethical? - Clueless in Cleveland Dear Clueless, Have your tried changing the batteries twice a year in your ethics detector? Ethics Articles Dear Ms. SarBox: There is so much advice from vendors about how to prepare. Are they just after my money? - Distrustful in Detroit Dear Distrustful, I'm sure they like you for your personality, too. Press Releases from Vendors Dear Ms. SarBox: The janitor told me that shredders are now illegal. Is this true? - Gullible in Greensboro Dear Gullible, Is your janitor a former Arthur Andersen Partner? Shredding is now a tricky process and proper data retention is imperative. Record Retention Articles Dear Ms. SarBox: I'm having trouble getting my software up. Will this keep me from satisfying Sarbanes-Oxley? - Helpless in Houston [Ms. SarBox to Editor: Are you sure these are all real letters?] Tools Articles Dear Ms. SarBox: What if I have a small or private company? How does this effect me? - Ignorant in Iowa Dear Ignorant, Are you small or private or both? Be honest, we won't judge. Small/Private/Nonprofit Company Articles Dear Ms. SarBox: Do I need a big tool in order to comply with Sec. 404? - Worried in Wisconsin Dear Worried, Why are you readers always worried about the size of your tools? If you know how to use the tool you have, you might not need anything else. Governance Articles Dear Ms. SarBox: What about the Children? - Concerned in Columbia Dear Concerned, If you'd like them to serve as financial experts on Audit Committees, you can sign them up with the Financial Expert Registry at http://www.fei.org.