Spending on Sarbanes-Oxley compliance will top $6 billion in 2006, on par with the $6.1 billion spent in 2005, according to a new report out today from AMR Research Inc. But the emphasis is shifting, the Boston-based consulting firm found, with a greater percentage of the budget going to technology, as companies seek to automate and monitor the many controls required to comply with the 2002 federal act. AMR is predicting that budgets allocated to head count will fall by 8% next year to $2.3 billion, or 39% of total spend on SOX compliance.