Excerpt from AMR Research Note

The Issue: Like it or not, compliance with federal regulations contained in the Sarbanes-Oxley Act (SOA) is not going away. In fact, companies are stepping up their response and planning significant spending in 2004. Based on detailed survey results with more than 70 companies, AMR Research estimates that next year's SOA spending will be $5.5B, with more than half – nearly $3B – in hard expenditures that could affect companies' bottom-line performance.

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