ALSO NOTED: Novel idea: Why not make Sarbox compliance voluntary?; Financial managers in demand in Silicon Valley;

> White-collar prosecutions have declined significantly during the past four years. The result of Sarbox? Or is homeland security a bigger prosecutorial priority? Article

> Novel idea: Why not make Sarbox compliance voluntary? Article

> Financial managers in demand in Silicon Valley. Got Sarbox experience? Article

> The costs vs. the benefits has been debated for a while now. Investor confidence may be up. Processes have been improved. But have returns actually improved? It doesn't seem that way yet. Article

> Financial executives are surprisingly amenable to more financial regulation, according to one survey. Article

> Profits prove elusive for plaintiffs' lawyers in options scandals. Article

> New book by ex-audit director offers Enron analysis. Release

> BNA to launch new accounting series, eye on post-Sarbox era. Article

> Is Sarbox a convenient scapegoat? It sometimes seems that way. Article

And finally ... When moms go back to work. Article