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

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The provisions of the Sarbanes-Oxley Act related to the destruction or creation of documents to impede or obstruct a federal investigation were adopted following the legal case United States v. Andersen. This case involved the accounting firm Arthur Andersen, which was accused of shredding documents related to its client Enron, which was then under investigation by the Securities and Exchange Commission (SEC). The case ultimately resulted in Andersen being convicted of obstruction of justice, and the Sarbanes-Oxley Act was enacted in part to address issues raised by the case.

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