The debate over exempting small companies from the most onerous provisions of the Sarbanes-Oxley Act will reach new heights this week, as the Securities and Exchange Commission’s special committee considering the idea reviews Corporate America’s comments and finishes up its recommendations.

Wrapping up a 13-month effort, the SEC’s Advisory Committee on Smaller Public Company will hold a conference call tomorrow to discuss the more than 170 public comments submitted on the draft and decide if any changes will be made before the report is sent to the SEC on April 23.