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2020-03-26-swift-log.md

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In 2002,
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the United States Congress enacted
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the [Sarbanes–Oxley Act](https://en.wikipedia.org/wiki/Sarbanes–Oxley_Act),
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which introduced broad oversight to corporations,
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which introduced broad oversight to corporations
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in response to accounting scandals at companies like
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[Enron](https://en.wikipedia.org/wiki/Enron_scandal) and
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[MCI WorldCom](https://en.wikipedia.org/wiki/MCI_Inc.#Accounting_scandals)
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around that time.
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This act,
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along with other regulations like
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<a href="https://en.wikipedia.org/wiki/PCI_DSS">
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<abbr title="Payment Card Industry Data Security Standard">PCI</abbr>
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</a>
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_Sarbanes–Oxley_ is notable for giving rise to
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_[Yates v. United States](https://www.oyez.org/cases/2014/13-7451)_:
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a delightful Supreme Court case that raised the question of
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whether fish (🐟) are considered to be "tangible objects"
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for purposes of that statute.
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a delightful Supreme Court case that asked the question
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_"Are fish (🐟) tangible objects?"
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Although the Court found in a 5 – 4 decision
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that fish are not, _in fact_, "tangible objects",
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that fish are _not_, in fact, "tangible objects"
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(for purposes of the statute),
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we remain unconvinced
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for the same reasons articulated in
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[Justice Kagan's dissent](https://supreme.justia.com/cases/federal/us/574/528/#tab-opinion-3243031)
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As always,
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an example would be helpful in guiding our discussion.
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In the spirit of transparency,
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let's imagine writing Swift program
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In the spirit of transparency and nostalgia,
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let's imagine writing a Swift program
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that audits the finances of a '00s Fortune 500 company.
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```swift
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}
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```
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An `Auditor` type is responsible for polls for changes to a directory
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_(an FTP server, for nostalgia's sake)_.
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An `Auditor` type polls for changes to a directory
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_(an FTP server, because remember: it's 2003)_.
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Each time a file is added, removed, or changed,
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its contents are audited for discrepancies.
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If any financial oddities are encountered,

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