I can’t help but wonder where we would be today if Washington had gone that route– because, really, going to court over the constitutional issue is a diversion from the true reason critics hate SOX: It costs too much. But rather than argue their case in Congress that we should lower our standards for accurate financial reports (because that’s what SOX is all about, and that’s what ‘relaxed’ SOX compliance is), they’ve gone running to the judiciary with any excuse they could find to overturn a law they don’t like. This is exactly the judicial activism conservatives so forcefully denounce– right up until they need it to suit their purposes. Then it’s OK. Sad.