Sarbanes-oxley act of 2002



Yüklə 243,98 Kb.
Pdf görüntüsü
səhifə55/56
tarix10.03.2023
ölçüsü243,98 Kb.
#87149
1   ...   48   49   50   51   52   53   54   55   56
COMPS-1883

50 
Sec. 1001 
SARBANES-OXLEY ACT OF 2002 
TITLE X—CORPORATE TAX RETURNS 
SEC. 1001. SENSE OF THE SENATE REGARDING THE SIGNING OF COR-
PORATE TAX RETURNS BY CHIEF EXECUTIVE OFFICERS. 
It is the sense of the Senate that the Federal income tax re-
turn of a corporation should be signed by the chief executive officer 
of such corporation. 
TITLE XI—CORPORATE FRAUD 
ACCOUNTABILITY 
SEC. 1101. ø15 U.S.C. 78a note¿ SHORT TITLE. 
This title may be cited as the ‘‘Corporate Fraud Accountability 
Act of 2002’’. 
* * * * * * * 
SEC. 1104. ø28 U.S.C. 994 note¿ AMENDMENT TO THE FEDERAL SEN-
TENCING GUIDELINES. 
(a) R
EQUEST FOR
I
MMEDIATE
C
ONSIDERATION BY
T
HE
U
NITED
S
TATES
S
ENTENCING
C
OMMISSION
.—Pursuant to its authority under 
section 994(p) of title 28, United States Code, and in accordance 
with this section, the United States Sentencing Commission is re-
quested to— 
(1) promptly review the sentencing guidelines applicable to 
securities and accounting fraud and related offenses
(2) expeditiously consider the promulgation of new sen-
tencing guidelines or amendments to existing sentencing guide-
lines to provide an enhancement for officers or directors of pub-
licly traded corporations who commit fraud and related of-
fenses; and 
(3) submit to Congress an explanation of actions taken by 
the Sentencing Commission pursuant to paragraph (2) and any 
additional policy recommendations the Sentencing Commission 
may have for combating offenses described in paragraph (1). 
(b) C
ONSIDERATIONS IN
R
EVIEW
.—In carrying out this section
the Sentencing Commission is requested to— 
(1) ensure that the sentencing guidelines and policy state-
ments reflect the serious nature of securities, pension, and ac-
counting fraud and the need for aggressive and appropriate 
law enforcement action to prevent such offenses; 
(2) assure reasonable consistency with other relevant di-
rectives and with other guidelines; 
(3) account for any aggravating or mitigating cir-
cumstances that might justify exceptions, including cir-
cumstances for which the sentencing guidelines currently pro-
vide sentencing enhancements; 
(4) ensure that guideline offense levels and enhancements 
for an obstruction of justice offense are adequate in cases 
where documents or other physical evidence are actually de-
stroyed or fabricated; 
(5) ensure that the guideline offense levels and enhance-
ments under United States Sentencing Guideline 2B1.1 (as in 
VerDate Mar 15 2010 
18:34 Dec 21, 2020
Jkt 000000
PO 00000
Frm 00050
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



Yüklə 243,98 Kb.

Dostları ilə paylaş:
1   ...   48   49   50   51   52   53   54   55   56




Verilənlər bazası müəlliflik hüququ ilə müdafiə olunur ©azkurs.org 2024
rəhbərliyinə müraciət

gir | qeydiyyatdan keç
    Ana səhifə


yükləyin