Twice-monthly e-mail briefing for independent aftermarket distributors serving the transportation industry A summary of relevant articles culled from hundreds of top news sources The inside track to business best-practices to help you do your job It’s what decision makers need to know It's FREE!       Privacy Information       SmartBrief and CVSN will not rent, sell, or trade your e-mail address to any external entities -- ever. Click here to read our Privacy Policy.       About SmartBrief About CVSN     Send CVSN SmartBrief story to a colleague. * Your Name * Your E-mail * Friend's E-mail Separate multiple addresses with commas.   Personal Message * Indicates required fields Terms and Conditions: You must submit valid e-mail addresses only. Use of e-mail addresses is subject to the terms of SmartBrief's privacy policy. Here's the story you're sending: Commentary: Whistle-blowers are a hidden cost in Sarb-Ox Besides the high cost of compliance, the five-year-old Sarbanes-Oxley Act is burdening companies in another way, Michael Delikat, a lawyer with Orrick, Herrington & Sutcliffe and an author, writes in a Wall Street Journal commentary. Congress is considering offering even more protections to whistle-blowers under the act, a move that would further burden companies by forcing them to respond to complaints from employees who, in many cases, simply have an axe to grind. "Critics also overlook the simple fact that the statute's whistle-blower provisions just may have accomplished its intended purpose. Since Sarb-Ox, most public companies have created procedures for the receipt and review of even anonymous complaints of accounting or securities fraud," he said.  Wall Street Journal, The (8/23)