Without reading minds, it’s safe to say you’re likely at the end of your rope with Sarbanes-Oxley Act Section 404. Whether you’re a board member, CEO, CFO, compliance officer, chief audit executive or have another significant role in the effort to report on your financial reporting controls, you’ve put in more time and effort than you ever anticipated. Even if you recognize the benefit of this exercise in terms of your own company’s processes and the broader issue of regaining investor confidence in the capital markets, you desperately want to get to other pressing business issues.