How has SOX 404 affected your bottom line?

Recently, CFO.com published an arcticle that shared the following fact: “In a study that took nearly two years to complete, the Securities and Exchange Commission concluded what CFOs at small, publicly traded companies have suspected for years: they’ll have to pay a disproportionately higher amount to comply with the internal-controls portions of the Sarbanes-Oxley Act than larger companies.”

Read the entire article here:
https://www.cfo.com/article.cfm/14445711/c_2984368/?f=archives

How has SOX 404 affected the way your company does business? Does the regulation keep your finance, accounting and IT teams away from more value-added activities?