INTRODUCTION The Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley) (1) imposes specific requirements on corporate attorneys that have broad implications on corporate governance and corporate organization. With the adoption of Sarbanes-Oxley, Congress and the SEC seek to limit corporate misconduct through two devices. First, they expand the accountability of corporate "gatekeepers," such as accountants, attorneys, and financial analysts. (2) Second, they vigorously promote specialized committees of independent directors within the corporate governance structure. (3)
