This excerpt taken from the RSTO 10-K filed Apr 14, 2005.
Recent regulatory changes may continue to increase our costs.
Recent changes in the laws, regulations and rules affecting public companies, including the provisions of the Sarbanes-Oxley Act of 2002, have increased and may continue to increase our expenses in connection with our compliance with these new requirements. In particular, we have incurred increased expenses to comply with Section 404 of the Sarbanes-Oxley Act of 2002 and the rules issued in connection with it, which require management to report on, and our registered independent public accountants to attest to, our internal control over financial reporting. Compliance with these new requirements could also result in continued diversion of managements time and attention, which could prove to be disruptive to
normal business operations. Further, the impact of these laws, regulations and rules and activities in response to them could also make it more difficult for us to attract and retain qualified persons to serve on our board of directors or as executive officers, which could harm our business.