Extract to table

In particular, this memorandum sets forth the mandatory Upjohn/corporate-client warnings (commonly referred to as "Upjohn warnings" or "corporate Miranda warnings") that must be delivered at the outset of every substantive interview or meeting with any BRB personnel

This distinction must be communicated clearly and repeatedly to every BRB witness with whom C&H interacts, as described in detail in Sections IV and V below

Of particular significance, Section 304 of the Sarbanes-Oxley Act of 2002 ("SOX") provides for the disgorgement of bonuses, incentive-based compensation, and profits from securities sales by the CEO and CFO of an issuer that is required to prepare a restatement due to material noncompliance with financial reporting requirements resulting from misconduct

The Upjohn warning serves this purpose and must be delivered with precision and care, as described in the following section

The Upjohn warning must be delivered orally at the very beginning of the interview, before any substantive questions are asked

The interviewee must be given an opportunity to ask questions about the warning, and the interviewing attorney must ensure that the interviewee understands each of the four core points (set forth in Section IV