Wayne,
> SOX = Sarbanes-Oxley, the two U.S. congress-critters that came up with this > horrible legislation. It imposes all kinds of new rules on how a company > must do its accounting and was a hasty "knee-jerk" reaction to the fraud and > other criminal activity by Enron.
I see. Thank you very much for your explanation. Now, I found a (German) wiki article about this legislation.
-- Roman