The Sarbanes-Oxley Act (SOX) has had a significant impact on the consulting and software businesses, as it has created a greater need for companies to ensure that their financial records are accurate and secure. As a result, consulting firms and software developers have seen an increase in demand for services such as auditing, financial reporting, security compliance, and risk management. Companies must now adhere to stricter regulations and have more rigorous processes in place to ensure the accuracy and security of their financial records. Additionally, software developers must create sophisticated applications that can help companies comply with SOX regulations and provide them with the tools they need to effectively manage their financial records.