text: AMR Research Estimates Sarbanes-Oxley Spending Will Reach \$5.8 &lt;b&gt;...&lt;/b&gt; AMR Research estimates that companies will spend \$5.8 billion on meeting Sarbanes-Oxley Act (SOX) requirements in 2005. Despite initial thoughts that Sarbanes-Oxley spending would be a one-time expenditure 