409 Real-time Issuer Disclosures Public companies must disclose changes in their financial condition or operations in real time to protect investors from delayed reporting of material events 802 Criminal Penalties for Altering Documents Requires public companies and their public accounting firms to retain records, including electronic records that impact the company’s assets or performance. Fines and imprisonment for those who knowingly and willfully violate this section with respect to (1) destruction, alteration, or falsification of records in federal investigations and bankruptcy and (2) destruction of corporate audit records.