The latest study suggests that compliance costs are dropping but don't expect that will reduce Pressure to overhaul Sarbanes-Oxley. Cynics might say that any study backed by the Big Four would have some question marks. The accountants, they say, do have a vested interest. Which is why today's meeting of the SEC's Advisory Committee on Smaller Public Companies will be watched closely, and as the link indicates, it will be webcast. You will find a good summary of the case here.