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The Sarbanes-Oxley Public Company Accounting Reform and Investor Protection Act of 2002 was triggered by several high-profile incidents of corporate malfeasance. The legislation introduced major changes to corporate governance, financial practices in the public sector, and the relationship between companies and their accountants. Supporters of Sarbanes-Oxley claim it has done what it was meant to do, but critics claim that it has created major costs for public companies, turned accountants from advisers into adversaries, and encouraged both American and foreign companies to leave U.S. capital markets. On September 8, the AEI Center for Regulatory and Market Studies hosted an event to consider the role Sarbanes-Oxley played in our more recent financial crisis.