As Marion McGovern was trying to right the ship at M2, Congress threw it a potential lifeline by passing the Sarbanes-Oxley Act. The new law created a sea change in corporate governance that McGovern knew would cause huge headaches among thousands of prospective clients and a big opportunity for M2. But how to tap into that opportunity? She had already cut the marketing budget to zero, and M2 wasn't exactly swimming in free cash flow. McGovern knew she could coalesce consulting expertise around a new offering focused on Sarbanes-Oxley compliance but was fearful of launching it. "Would people really buy it if we put our stake in the ground?" she thought. "Will it work?"