The United States Supreme Court overturned the conviction of a fisherman under the anti-shredding provision of the Sarbanes-Oxley Act.  Yates v. United States, No. 13-7451 (Feb. 25, 2015).  The appellant caught undersized fish in federal waters and to prevent federal authorities from confirming this, appellant ordered that the undersized fish be thrown overboard.  As a result, he was charged and convicted under the anti-shredding provision of SOX, which prohibits the alteration, destruction, mutilation, concealment, or falsification of any record, document, or “tangible object” with the intent to impede or obstruct any federal investigation. The Supreme Court reversed, holding that while a fish is a tangible object, “it would cut the [anti-shredding provision] loose from its financial-fraud mooring to hold that it encompasses any and all objects, whatever their size or significance, destroyed with obstructive intent.” A tangible object under SOA “must be one used to record or preserve information.”