Fox in SOX, a Sarbanes-Oxley greeting card

These days, testing under section 404 of the Sarbanes-Oxley Act of 2002 is just a regular part of the financial statement audit cycle. Gone are the days when auditors spent their summer months documenting internal controls. It’s a shame, really. It’s as if Sarbanes-Oxley isn’t special anymore.

As we slowly emerge from our current financial crisis, why not re-live the golden age of financial regulation by exchanging Sarbanes-Oxley greeting cards with your friends and family?

As it happens, Sarbanes-Oxley hasn’t been much cause for celebration and, frankly, hasn’t inspired much humor. Despair, maybe. Lassitude. Ennui. Possibly disconsolation. So, to fill this gaping hole in our nation’s popular culture, here’s my attempt. (Sincere thanks to U.S .copyright law for providing a fair use exemption for satire.)

I originally created this parody in 2005 for publication in a small corporate newsletter.