Sarbanes-Oxley Document Retention Requirements For Auditors -- And For Everybody

In light of the central part that document shredding played in the Enron drama and Arthur Andersen’s demise, it should come as no surprise that document retention became a focus of attention as the Sarbanes-Oxley Act of 2002 (the "Act") moved through Congress. It was such a hot issue that, in fact, when the dust settled, four different provisions addressing document retention made their way into the final Act.