This is so uninformed I dont even know why I am answering it. SarbOx affects accounting principles of public companies in the US. Whether they sell all their products in the US, or Timbuktu is irrelevant.
Nokia is based in Helsinki, Fin.
Besides, even if Nokia was based in the US, they would probably get by the same way Apple does with the iphone.
Important point to note is that SarbOx is a very new accounting law, that very few companies understand. With all the backdating trouble, Apple is probably playing it conservative.
Apple has another SarbOx handicap, in that they are such a secretive company, and dont declare information in advance. This is one of the main reasons that Apple users see this issue more than others.
(If you dont understand why SarbOx might require this, the reason is that it requires all execs to sign off SEC filings, basically, assuring that the information in there is absolutely accurate. If the information is found to be inaccurate, and the exec knew it was inaccurate, he/she gets into a lot of trouble. If Apple were to show that ipod touch profits were $100/piece, in their filings, and were to release this SDK later, (which costed them approx. $1/ipod touch to develop, Apple execs will get into trouble since that $100 dollar figure was wrong, and it should have been $99. The fact that Apple rarely mentions the SDK until the last possible second compounds this problem as Apple execs will not mention the fact that they are expecting lower profits because of SDK development.)