The SEC has been extremely active lately on the rulemaking front, particularly with regard to the Sarbanes- Oxley Act of 2002 (“Sarbanes-Oxley” or “SOA”). Over the past six months, the Commission has issued no fewer than ten releases containing final rules promulgated pursuant to Sarbanes-Oxley, and eight Final Releases have been issued in the past three weeks alone. Additional proposed rules have yet to be finalized and the Commission is still seeking comment on certain proposed rules, including a proposed requirement that, under certain circumstances, attorneys practicing before the Commission effect a “noisy withdrawal” from representation of an issuer associated with material violations of the securities laws or breaches of fiduciary duty.