I read an interesting comment from Barry Melancon, who has served as president and CEO of the New York City-based American Institute of Certified Public Accountants since 1995. He says that mid-tier firms have a part to play in SarBox compliance, largely because the Big Four haven't got enough feet on the street to service their public company clients. The full interview is here. I believe the problem is far deeper.
Any company that is a subsidiary of a US publicly quoted company (and quite a few that aren't) operating out of the UK/Ireland needs to be familiar with this stuff. It's a nightmare. It requires process control, process management and risk assessment. Your audit procedures need to be capable of testing for Section 404 compliance.
If you have skills in this area, now is the time to be shouting about them, proving your credentials and maybe picking up some of the slack left by our American cousins. More on this later.