Paulson: SOX enforcement needs to change, not law.

• Position: SOX News - Treasury Secretary Henry Paulson, Sarbanes-Oxley Act - Brief article

Treasury Secretary Henry Paulson said he doesn't see a need to change the Sarbanes-Oxley Act, but changes are needed in the enforcement of that law.

"We need to implement the law in ways that better balance the benefits of the legislation with the very significant costs that it imposes, especially on small business," Paulson said in a recent speech to the Economic Club of New York.

Many argue that Sarbanes-Oxley costs, especially those associated...