Sarbanes Oxley: Does it hinder a party from voiding a contract?

Say someone buys an order for 10 software widgets for $10K US dollars from the manufacturer directly. A week later the buyers needs to back up from the purchase so he request that the order is canceled. How valid is the (partial) argument from the vendor that “ABC Inc. is a publicly traded company & needs to adhere strictly to Sarbanes Oxley”? Fyi -The buyer and vendor have collaborated a long time.