How does it make sense to do a $10 million IPO when they are going to spend 20 percent of the proceeds to implement SOX? There needs to be some change in the s

How does it make sense to do a $10 million IPO when they are going to spend 20 percent of the proceeds to implement SOX? There needs to be some change in the security laws to allow small companies to opt out of Sarbanes-Oxley.