This was a point I kinda commented on to Fred a few weeks ago, and I was surprised that Sarbox isn't a main concern anymore.
However your point about 'cheap or easy' is precisely what may help the IPO market credibility. If it were cheap and easy and everybody could do it, we would be back to the bubble (in theory). With the right tools and people who can work with it, the companies that truly are ready for IPO can make it work.
