A recent report that the Securities and Exchange Commission may sue a company’s outside lawyer for his role in an internal investigation has put renewed emphasis on the role and risks of “gatekeepers” in the post-Sarbanes-Oxley era.

A recent report that the Securities and Exchange Commission may sue a company’s outside lawyer for his role in an internal investigation has put renewed emphasis on the role and risks of “gatekeepers” in the post-Sarbanes-Oxley era.
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