The Sarbanes-Oxley Act is without doubt a controversial piece of legislation. Some have questioned whether the costs of compliance are too high for some businesses. But a new dimension has been added to this controversy – can/should SOX be used against an attorney for allegations of "destroying evidence in a child pornography investigation." Yes, the legislation passed to heighten disclosure and accountability in corporate accounting is being used in a pornography case. (see Houston Chronicle AP here; see also Martin Cassidy of the Greenwich Time here). This will be an interesting case to follow.
(esp)(w/ a hat tip to Jack King)