<Larry, I couldn't get to the link... could you say which article you're refencing on the s-ox.com site?> Got it now - sorry. As my hero, Roseanne Rosannadanna used to say... "Never mind." May you all enjoy a safe, Merry Christmas and Happy Holidays! List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance