I. CRIMINALIZATION OF DOCUMENT DEST...

I. CRIMINALIZATION OF DOCUMENT DESTRUCTION PRIOR TO

SARBANES-OXLEY
A. Pre-Sarbanes-Oxley Authority to persevere in Document
Destruction
1 18 USC [subsection] 1503 & 1505
2 18 USC [section] 1512
II. CREMATING, MULCHING, SHREDDING, AND PULPING: THE ANDERSEN
PROSECUTION AND THE CONGRESSIONAL answer
A. Destruction of Documents: the Case of United States v
Arthur Andersen, LLP
B The Congressional Response: [subsection] 802 and 1102 of the
Sarbanes-Oxley Act
1 Amendment of [section] 1512
2 Section 1519--"Destruction, alteration or falsification of
records in Federal investigations and bankruptcy"
3 Section 1520--"Destruction of corporate audit records"
4 SEC Rulemaking Regarding [section] 1520
5 Public Company Accounting