ALSO NOTED: Small companies heading to AIM?; Pensions sue companies under investigation;

> Small firms and Sarbox have been debating for what seems like forever. There are some concrete signs that they will find the London Stock Exchange's AIM a very welcoming exchange. Bad news for the Nasdaq. Article

> Dismayed by the options backdating and spring-loading scandals, pensions in the U.S., Europe and Australia are beginning to sue companies that are under investigation. Article

> The PCAOB expects a big boost in Sarbox compliance efficiency. Specifically, they expect auditors will improve their ability to monitor high-risk areas and evaluate management's behavior. Article

> In addition to your paid vacation days, would you like a sabbatical? Of course you would. Are we going to see more of this for accountants? Article

> Sarbox as a local economic force: A Washington Post article on suburban development says the law has lifted demand for legal office space in the district. Article

> Private equity big-wig lambasts Sarbox. Of course, the fact is that Sarbox may be one reason the private equity business is thriving right now. Article

> The public relations business seems to be booming. Sarbox is credited as one big reason. Let's face it, there's a lot riding these days on what companies communicate and how they say it. Article

> Study: Small firms hit hard by Sarbox. Article

And Finally... Yes, there are second acts in corporate life. Article