anchor: Participants generally believed that the provisions of the Sarbanes-Oxley Act of 2002 should be implemented and assessed before the Congress should consider adding any new legislative requirements; however, participants agreed that much can and should be done by other responsible parties, such as by regulatory and self-regulatory bodies, within their existing authority.
positive: People thought that the Sarbanes-Oxley act should go into effect before additional legislation rules were put in place.
negative: They thought that Congress should add new rules before enacting the Sarbanes-Oxley Act.