Electronic Discovery and the Challenge Posed by the Sarbanes-Oxley Act

 

In 2002, the United States Congress passed the Sarbanes-Oxley Act, a complex set of provisions that imposes additional federal requirements on all publicly traded corporations. Sarbanes-Oxley influences the business operations of public corporations because its provisions mandate changes pertaining to financial document storage and the financial transparency of public companies. Furthermore, these changes impact current legal rules and practices. One specific legal area Sarbanes-Oxley impacts is electronic discovery (“e-discovery”), and more specifically, e-discovery cost-shifting. (Request a Copy)