From Forbes "Before enacting the law, says Thomas McCool, head of financial research at the General Accounting Office, Congress did not calculate what it would cost to comply. One cost: higher audit fees. They will rise from 20% to as much as 100%, says Financial Executives International. The new law and the threat of litigation it brings probably have something to do with the out-of-control cost of directors' and officers' liability insurance. Premiums are up 30% for new policies, while underwriters have eliminated multiyear contracts to make way for future hikes. "