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The Sarbanes–Oxley 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 ...
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]
In August 2012, Murray filed a claim with the Department of Labor alleging that his employment was terminated in retaliation because of his whistleblowing, in violation of the Sarbanes-Oxley Act. After 180 days, his complaint lapsed, and Murray exercised his right to file a de novo action in the United States District Court for the Southern ...
He said UBS's conduct violated the Sarbanes-Oxley corporate governance law. ... The case is Murray v UBS Securities LLC et al, 2nd U.S. Circuit Court of Appeals, No. 20-4202.
Corruptly obstructing, influencing, or impeding an official proceeding is a felony under U.S. federal law. It was enacted as part of the Sarbanes–Oxley 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.
There had been a series of violations of the Sarbanes–Oxley regulations requiring certain protections. [ 36 ] On May 10, 2012, Dimon announced that there was a loss of at least $2 billion through "egregious mistakes" in trading.
Arthur Andersen LLP v. United States, 544 U.S. 696 (2005), was a United States Supreme Court case in which the Court unanimously overturned accounting firm Arthur Andersen's conviction of obstruction of justice in the fraudulent activities and subsequent collapse of Enron.
Fischer v. United States, 603 U.S. ___, was a United States Supreme Court case about the proper use of the felony charge of obstructing an official proceeding, established in the Sarbanes–Oxley Act, against participants in the January 6 United States Capitol attack. The Supreme Court ruled 6–3 in June of 2024 that the charge only applied ...