Tampering with evidence in the context of "Sarbanes–Oxley Act"

Play Trivia Questions online!

or

Skip to study material about Tampering with evidence in the context of "Sarbanes–Oxley Act"




⭐ Core Definition: Tampering with evidence

Tampering with evidence, or evidence tampering, is an act in which a person alters, conceals, falsifies, or destroys evidence with the intent to interfere with an investigation (usually) by a law-enforcement, governmental, or regulatory authority. It is a criminal offense in many jurisdictions.

Tampering with evidence is closely related to the legal issue of spoliation of evidence, which is usually the civil law or due process version of the same concept (but may itself be a crime). Tampering with evidence is also closely related to obstruction of justice and perverting the course of justice, and these two kinds of crimes are often charged together. The goal of tampering with evidence is usually to cover up a crime or with intent to injure the accused person.

↓ Menu

👉 Tampering with evidence in the context of Sarbanes–Oxley Act

The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations. The act, Pub. L. 107–204 (text) (PDF), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and Transparency Act" (in the House) and more commonly called Sarbanes–Oxley, SOX or Sarbox, contains eleven sections that place requirements on all American public company boards of directors and management and public accounting firms. A number of provisions of the Act also apply to privately held companies, such as the willful destruction of evidence to impede a federal investigation.

The law was enacted as a reaction to a number of major corporate and accounting scandals, including Enron and WorldCom. The sections of the bill cover responsibilities of a public corporation's board of directors, add criminal penalties for certain misconduct, and require the Securities and Exchange Commission to create regulations to define how public corporations are to comply with the law.

↓ Explore More Topics
In this Dossier

Tampering with evidence in the context of List of wars by death toll

This list of wars by death toll includes all deaths directly or indirectly caused by the deadliest wars in history. These numbers encompass the deaths of military personnel resulting directly from battles or other wartime actions, as well as wartime or war-related civilian deaths, often caused by war-induced epidemics, famines, or genocides. Due to incomplete records, the destruction of evidence, differing counting methods, and various other factors, the death tolls of wars are often uncertain and highly debated. For this reason, the death tolls in this article typically provide a range of estimates.

Compiling such a list is further complicated by the challenge of defining a war. Not every violent conflict constitutes a war; for instance, mass killings and genocides occurring outside of wartime are excluded, as they are not necessarily wars in themselves. This list broadly defines war as an extended conflict between two or more armed political groups. Consequently, it excludes mass death events, such as human sacrifices, ethnic cleansing operations, and acts of state terrorism or political repression during peacetime or in contexts unrelated to war.
Cite error: There are <ref group=lower-alpha> tags or {{efn}} templates on this page, but the references will not show without a {{reflist|group=lower-alpha}} template or {{notelist}} template (see the help page).

↑ Return to Menu

Tampering with evidence in the context of Police raid

A police raid is an unexpected visit by police or other law enforcement officers, which aims to use the element of surprise to seize evidence or arrest suspects believed to be likely to hide evidence, resist arrest, endanger the public or officers if approached through other means, or simply be elsewhere at another time. Various tactics are used by law enforcement in raids that often vary based on available equipment, situational factors, laws, and police powers.

↑ Return to Menu

Tampering with evidence in the context of Confiscation

Confiscation (from the Latin confiscatio "to consign to the fiscus, i.e. transfer to the treasury") is a legal form of seizure by a government or other public authority. The word is also used, popularly, of spoliation under legal forms, or of any seizure of property as punishment or in enforcement of the law.

↑ Return to Menu