The other day I posted on the Free Enterprise Fund's legal challenge to the constitutionality of the Public Company Accounting Oversight Board and the Sarbanes-Oxley Act that created the PCAOB. In doing so, I neglected to mention that the Fund's legal arguments were based on a white paper prepared by John Berlau and Hans Bader for the Competitive Enterprise Institute. The white paper has gobs of details on the consititutional issues at stake here. I recommend it highly to anyone interested in either corporate/securities law or separation of powers.