Question: You and two partners operate a graphics design and printing company. The success of this business relates to the high-quality service and products you provide to your clients. To move to the next level requires a considerable financial investment in computer software and hardware. You and your partners are considering forming a corporation and offering to sell stock to the public. You anticipate raising at least $40 million in new capital. As you ponder these moves, you seek answers to the following questions: What requirements of the Sarbanes-Oxley Act will you have to meet? What is involved in offering a new company's stock for sale to the public? Are there aspects of doing business as a publicly traded company that are different from operating as a partnership?