Now that most accelerated filers are coming down the homestretch regarding Section 404 of the Sarbanes-Oxley Act, itโ€™s worth looking at what companies have experienced, and how theyโ€™re building on lessons they learned from last yearโ€™s efforts. And though thereโ€™s still work to do, patterns and trends are emerging that show how companies are dealing with what continues to be viewed as an onerous, burdensome requirement.