The Sarbanes-Oxley Act of 2002 makes it felony to destroy or create documents to impede or obstruct a federal investigation. Those provisions were adopted following which of the following legal cases?

Question

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The provisions mentioned in the question refer to the section 802 of the Sarbanes-Oxley Act, which was adopted after the legal case United States v. Andersen. Arthur Andersen was accused of obstruction of justice by destroying documents related to the Enron scandal. The case led to the downfall of Andersen and contributed to the need for reforms in corporate governance and accounting practices that eventually led to the Sarbanes-Oxley Act.

The Sarbanes-Oxley Act of 2002 Makes It Felony to Destroy