Is a valid criticism of the SOX?

One valid criticism of the Sarbanes-Oxley Act (SOX) is that it imposes significant compliance costs on companies, particularly smaller businesses that may struggle to meet the extensive reporting and auditing requirements. Critics argue that these costs can outweigh the benefits of increased transparency and accountability, potentially stifling innovation and growth. Additionally, some contend that the focus on compliance may divert management attention away from strategic business operations.