Up-the-Ladder Reporting Obligations for Attorneys Appearing and Practicing Before the SEC | Practical Law

Up-the-Ladder Reporting Obligations for Attorneys Appearing and Practicing Before the SEC | Practical Law

An overview of the up-the-ladder reporting rules adopted under the Sarbanes-Oxley Act for attorneys appearing and practicing before the SEC. This Note explains who is subject to the rules, what types of conduct trigger a reporting obligation, the responsibilities of supervisory and subordinate attorneys and potential sanctions.

Up-the-Ladder Reporting Obligations for Attorneys Appearing and Practicing Before the SEC

by Practical Law Corporate & Securities
Law stated as of 15 Mar 2016USA (National/Federal)
An overview of the up-the-ladder reporting rules adopted under the Sarbanes-Oxley Act for attorneys appearing and practicing before the SEC. This Note explains who is subject to the rules, what types of conduct trigger a reporting obligation, the responsibilities of supervisory and subordinate attorneys and potential sanctions.