The latest figures from AMR Research show that companies will spend $6 billion on Sarbanes-Oxley compliance in 2006. That's pretty pretty much in line with what was spent last year. Still, nobody actually spent less than expected. No surprises there. What's different this time is that more is being spent on technology and less on headcount. Now, on the face of it that could be a good sign. It might suggest they are drilling down and getting compliance embedded into their processes and systems. So does that mean they are taking compliance more seriously? Maybe, but fewer than half (40 per cent) actually had a budget for Sarbanes-Oxley compliance. Mixed signals, so watch this space.