Sarbanes-oxley act of 2002

participants, or is otherwise extensive; 
(ii) the selection of evidence that is particularly 
probative or essential to the investigation; or 
(iii) more than minimal planning; or 
(B) the offense involved abuse of a special skill or a po-
sition of trust; 
(3) the guideline offense levels and enhancements for viola-
tions of section 1519 or 1520 of title 18, United States Code, 
as added by this title, are sufficient to deter and punish that 
activity; 
(4) a specific offense characteristic enhancing sentencing is 
provided under United States Sentencing Guideline 2B1.1 (as 
in effect on the date of enactment of this Act) for a fraud of-
fense that endangers the solvency or financial security of a 
substantial number of victims; and 
(5) the guidelines that apply to organizations in United 
States Sentencing Guidelines, chapter 8, are sufficient to deter 
and punish organizational criminal misconduct. 
(b) E
MERGENCY
A
UTHORITY AND
D
EADLINE FOR
C
OMMISSION
A
CTION
.—The United States Sentencing Commission is requested 
to promulgate the guidelines or amendments provided for under 
this section as soon as practicable, and in any event not later than 
180 days after the date of enactment of this Act, in accordance with 
the prcedures set forth in section 219(a) of the Sentencing Reform 
Act of 1987, as though the authority under that Act had not ex-
pired. 
* * * * * * * 
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December 21, 2020 
G:\COMP\SEC\SARBANES-OXLEY ACT OF 2002.XML
As Amended Through P.L. 116-222, Enacted December 18, 2020

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49 Sec.