This guest column is one in a series of first-hand accounts written by senior executives at U.S. public companies. The goal of these columns is to provide โ€œlessons learnedโ€ during the implementation of various governance and compliance programs. For additional guest columns, and for submission guidelines and contact information, click here.

WellPoint, Inc., a $45 billion health-benefits company based in Indianapolis, faced the same challenges and frustrations as most companies regarding Sarbanes-Oxley. In fact, we may have faced more challenges than most: WellPoint had grown to become the largest managed health-care company in the nation, and in 2004 we completed a massive multi-billion dollar integration.