July 2009
Federal Courts Adopt Narrow Constructions of Sarbanes-Oxley LegislationRecent Decisions May be a Harbinger of Federal Courts’ Approach in Future Legislation
By Robert S. Reder and Matthew A. Thiel
A look at recent Federal Court decisions interpreting section 304 and section 1514A(a)(1) of SOX. These rulings may provide insight into how Federal Courts will apply any broad powers granted by a looming round of legislation.
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