CFOs weigh in on SOX.

Compliance with the Sarbanes-Oxley Act has presented CFOs with several challenges in the last year. While executive certification and internal control requirements loom large, a recent survey of 300 CFOs found that the most challenging aspects of SOX are:

34% complying with sections 302 and 404

27% aligning audit committee with legal and regulatory requirements

23% recruiting an audit committee "financial expert"