When Congress passed the Sarbanes-Oxley Act in 2002, many people considered it a hurried reaction to corporate accounting scandals that were front page stories in the press. The act imposed significant new responsibilities on boards of directors, officers and audit committees, along with potential criminal liability for violations of these new responsibilities.

In-house lawyers need to be aware of five key areas of potential criminal exposure lurking within the Sarbanes-Oxley Act: certification of periodic reports, securities fraud, alteration of corporate documents, retaliation against whistleblowers and obstruction of justice.

This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.

To view this content, please continue to their sites.

Not a Lexis Advance® Subscriber?
Subscribe Now

Not a Bloomberg Law Subscriber?
Subscribe Now

Why am I seeing this?

LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.

For questions call 1-877-256-2472 or contact us at [email protected]