Download PDF Andrew J. Morris* I. Introduction In 2002, a wave of high-profile accounting scandals led Congress to pass the Sarbanes-Oxley Act—“SOX.”[1] In SOX, Congress created the Public Company Accounting Oversight Board—the “PCAOB”—and charged it to oversee … [Read more...] about The Sarbanes Oxley Privilege For Public Company Accounting Oversight Board Materials: Its Implications For SEC Enforcement Proceedings