Sarbanes-Oxley giving Collins Stewart a rogering

t's been almost a year since Congress passed the Sarbanes-Oxley Act, and public companies have been focusing their compliance efforts on the general corporate-governance reforms the new law mandates. Meanwhile, many have paid too little attention to Sarbanes-Oxley's whistle-blower provisions. But they ignore these rules at their peril. There are now stiff criminal as well as civil penalties for violating a whistle-blower's rights.