News
March 20, 2003

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

Arnold & Porter Advisory

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.

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