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  2. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/SarbanesOxley_Act

    The SarbanesOxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...

  3. Obstructing an official proceeding - Wikipedia

    en.wikipedia.org/wiki/Obstructing_an_official...

    Corruptly obstructing, influencing, or impeding an official proceeding is a felony under U.S. federal law. It was enacted as part of the SarbanesOxley Act of 2002 in reaction to the Enron scandal, and closed a legal loophole on who could be charged with evidence tampering by defining the new crime very broadly.

  4. Fischer v. United States - Wikipedia

    en.wikipedia.org/wiki/Fischer_v._United_States

    In April 2023, the D.C. Circuit reversed Nichols in a 2–1 ruling, finding that Sarbanes-Oxley was broad enough to cover the conduct of Fischer and the other two defendants. It held that the statute covered "all forms of corrupt obstruction of an official proceeding", other than actions already covered by the evidence-tampering provision. [6]

  5. Yates v. United States (2015) - Wikipedia

    en.wikipedia.org/wiki/Yates_v._United_States_(2015)

    Yates v. United States, 574 U.S. 528 (2015), was a United States Supreme Court case in which the Court construed 18 U.S.C. § 1519, a provision added to the federal criminal code by the Sarbanes-Oxley Act, to criminalize the destruction or concealment of "any record, document, or tangible object" to obstruct a federal investigation. [1]

  6. Whistleblowing - Wikipedia

    en.wikipedia.org/wiki/Whistleblowing

    In passing the 2002 SarbanesOxley Act, the Senate Judiciary Committee found that whistleblower protections were dependent on the "patchwork and vagaries" of varying state statutes. [121] Still, a wide variety of federal and state laws protect employees who call attention to violations, help with enforcement proceedings, or refuse to obey ...

  7. Suspicious letters sent to election offices being ... - AOL

    www.aol.com/suspicious-letters-potentially-laced...

    Investigators are treating all the letters as connected for now, given the timing, a law enforcement official told CNN. So far more than a dozen have been reported, the official said.

  8. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404). Under SOX 404, management must test its internal controls; a TDRA is used to determine the scope of such testing. It is also ...

  9. 100 law enforcement officials endorse Harris - AOL

    www.aol.com/100-law-enforcement-officials...

    Just over 100 law enforcement officials endorsed Vice President Harris on Friday, ahead of former President Trump’s address to the Fraternal Order of Police (FOP). In a letter signed by 101 law ...

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