Requirement (SOX)
Section 1102: Tampering With a Record or Otherwise Impeding an Official Proceeding
Requirements SOX
Description
Description
Makes it a crime for any person to corruptly alter, destroy, mutilate, or conceal any document with the intent to impair the object's integrity or availability for use in an official proceeding or to otherwise obstruct, influence or impede any official proceeding is liable for up to 20 years in prison and a fine.