From CFO Magazine

Is the regulatory response to past scandals softening? In the last few months, the SEC has eased guidance on Sarbox 404, the PCAOB has announced a potential repeal of AS2, the Department of Justice has renounced some of the tactics used to prosecute companies, and banking regulators have dropped plans to have banks police their corporate customers. Even a new Democratic Congress seems willing to consider changes to the Sarbanes-Oxley Act. What.s more, the number of securities-fraud class-action lawsuits plunged last year (though settlement amounts are still rising). CFO.com tracks the regulatory pendulum.s swing at: www.cfo.com/pendulum

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