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mattt committed Mar 26, 2020
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In 2002,
the United States Congress enacted
the [Sarbanes–Oxley Act](https://en.wikipedia.org/wiki/Sarbanes–Oxley_Act),
which introduced broad oversight to corporations,
which introduced broad oversight to corporations
in response to accounting scandals at companies like
[Enron](https://en.wikipedia.org/wiki/Enron_scandal) and
[MCI WorldCom](https://en.wikipedia.org/wiki/MCI_Inc.#Accounting_scandals)
around that time.
This act,
along with other regulations like
<a href="https://en.wikipedia.org/wiki/PCI_DSS">
<abbr title="Payment Card Industry Data Security Standard">PCI</abbr>
</a>
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_Sarbanes–Oxley_ is notable for giving rise to
_[Yates v. United States](https://www.oyez.org/cases/2014/13-7451)_:
a delightful Supreme Court case that raised the question of
whether fish (🐟) are considered to be "tangible objects"
for purposes of that statute.
a delightful Supreme Court case that asked the question
_"Are fish (🐟) tangible objects?"

Although the Court found in a 5 – 4 decision
that fish are not, _in fact_, "tangible objects",
that fish are _not_, in fact, "tangible objects"
(for purposes of the statute),
we remain unconvinced
for the same reasons articulated in
[Justice Kagan's dissent](https://supreme.justia.com/cases/federal/us/574/528/#tab-opinion-3243031)
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As always,
an example would be helpful in guiding our discussion.
In the spirit of transparency,
let's imagine writing Swift program
In the spirit of transparency and nostalgia,
let's imagine writing a Swift program
that audits the finances of a '00s Fortune 500 company.

```swift
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}
```

An `Auditor` type is responsible for polls for changes to a directory
_(an FTP server, for nostalgia's sake)_.
An `Auditor` type polls for changes to a directory
_(an FTP server, because remember: it's 2003)_.
Each time a file is added, removed, or changed,
its contents are audited for discrepancies.
If any financial oddities are encountered,
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