Sarbanes-oxley act of 2002

TITLE VIII—CORPORATE AND 
CRIMINAL FRAUD ACCOUNTABILITY 
SEC. 801. ø18 U.S.C. 1501 note¿ SHORT TITLE. 
This title may be cited as the ‘‘Corporate and Criminal Fraud 
Accountability Act of 2002’’. 
* * * * * * * 
SEC. 804. STATUTE OF LIMITATIONS FOR SECURITIES FRAUD. 
(a) 
VerDate Mar 15 2010 
18:34 Dec 21, 2020
Jkt 000000
PO 00000
Frm 00047
Fmt 9001
Sfmt 9001
G:\COMP\SEC\SAO2.BEL
HOLC
December 21, 2020 
G:\COMP\SEC\SARBANES-OXLEY ACT OF 2002.XML
As Amended Through P.L. 116-222, Enacted December 18, 2020

---

48 
Sec. 805 
SARBANES-OXLEY ACT OF 2002 
(b) ø28 U.S.C. 1658 note¿ E
FFECTIVE
D
ATE
.—The limitations 
period provided by section 1658(b) of title 28, United States Code, 
as added by this section, shall apply to all proceedings addressed 
by this section that are commenced on or after the date of enact-
ment of this Act. 
(c) ø28 U.S.C. 1658 note¿ N
O
C
REATION OF
A
CTIONS
.—Nothing 
in this section shall create a new, private right of action. 
SEC. 805. ø28 U.S.C. 994 note¿ REVIEW OF FEDERAL SENTENCING 
GUIDELINES FOR OBSTRUCTION OF JUSTICE AND EXTEN-
SIVE CRIMINAL FRAUD. 
(a) E
NHANCEMENT OF
F
RAUD AND
O
BSTRUCTION OF
J
USTICE
S
ENTENCES
.—Pursuant to section 994 of title 28, United States 
Code, and in accordance with this section, the United States Sen-
tencing Commission shall review and amend, as appropriate, the 
Federal Sentencing Guidelines and related policy statements to en-
sure that— 
(1) the base offense level and existing enhancements con-
tained in United States Sentencing Guideline 2J1.2 relating to 
obstruction of justice are sufficient to deter and punish that ac-
tivity; 
(2) the enhancements and specific offense characteristics 
relating to obstruction of justice are adequate in cases where— 
(A) the destruction, alteration, or fabrication of evi-
dence involves— 
(i) a large amount of evidence, a large number of