I read with great interest your October 24 editorial on the challenges of agency rankings in light of the Sarbanes-Oxley Act (SOX).

We agree that, although fundamentally inaccurate, the conclusion that public agencies have come to is extremely convenient. As an independently owned agency, we take great care to report honest revenue information in response to agency rankings submissions and are frustrated that the large, publicly owned companies are hiding behind SOX as a reason to decline participation in them.

The ...