The article assesses the impact of the Sarbanes-Oxley Act of 2002 (SOX) on changes on audit firms. It makes reference to the "Concept Release on Auditor Independence and Audit Firm Rotation" issued by the Public Company Accounting Office Oversight Board (PCAOB) in 2011 to highlight how the consequences of the original SOX provisions can be used examining this PCAOB proposed ruling.