Sarbanes-oxley act of 2002

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Sec. 1 
SARBANES-OXLEY ACT OF 2002 
Sec. 208. Commission authority. 
Sec. 209. Considerations by appropriate State regulatory authorities. 
TITLE III—CORPORATE RESPONSIBILITY 
Sec. 301. Public company audit committees. 
Sec. 302. Corporate responsibility for financial reports. 
Sec. 303. Improper influence on conduct of audits. 
Sec. 304. Forfeiture of certain bonuses and profits. 
Sec. 305. Officer and director bars and penalties. 
Sec. 306. Insider trades during pension fund blackout periods. 
Sec. 307. Rules of professional responsibility for attorneys. 
Sec. 308. Fair funds for investors. 
TITLE IV—ENHANCED FINANCIAL DISCLOSURES 
Sec. 401. Disclosures in periodic reports. 
Sec. 402. Enhanced conflict of interest provisions. 
Sec. 403. Disclosures of transactions involving management and principal stock-
holders. 
Sec. 404. Management assessment of internal controls. 
Sec. 405. Exemption. 
Sec. 406. Code of ethics for senior financial officers. 
Sec. 407. Disclosure of audit committee financial expert. 
Sec. 408. Enhanced review of periodic disclosures by issuers. 
Sec. 409. Real time issuer disclosures. 
TITLE V—ANALYST CONFLICTS OF INTEREST 
Sec. 501. Treatment of securities analysts by registered securities associations and 
national securities exchanges. 
TITLE VI—COMMISSION RESOURCES AND AUTHORITY 
Sec. 601. Authorization of appropriations. 
Sec. 602. Appearance and practice before the Commission. 
Sec. 603. Federal court authority to impose penny stock bars. 
Sec. 604. Qualifications of associated persons of brokers and dealers. 
TITLE VII—STUDIES AND REPORTS 
Sec. 701. GAO study and report regarding consolidation of public accounting firms. 
Sec. 702. Commission study and report regarding credit rating agencies. 
Sec. 703. Study and report on violators and violations 
Sec. 704. Study of enforcement actions. 
Sec. 705. Study of investment banks. 
TITLE VIII—CORPORATE AND CRIMINAL FRAUD ACCOUNTABILITY 
Sec. 801. Short title. 
Sec. 802. Criminal penalties for altering documents. 
Sec. 803. Debts nondischargeable if incurred in violation of securities fraud laws. 
Sec. 804. Statute of limitations for securities fraud. 
Sec. 805. Review of Federal Sentencing Guidelines for obstruction of justice and ex-
tensive criminal fraud. 
Sec. 806. Protection for employees of publicly traded companies who provide evi-
dence of fraud. 
Sec. 807. Criminal penalties for defrauding shareholders of publicly traded compa-
nies. 
TITLE IX—WHITE-COLLAR CRIME PENALTY ENHANCEMENTS 
Sec. 901. Short title. 
Sec. 902. Attempts and conspiracies to commit criminal fraud offenses. 
Sec. 903. Criminal penalties for mail and wire fraud. 
Sec. 904. Criminal penalties for violations of the Employee Retirement Income Se-
curity Act of 1974. 
Sec. 905. Amendment to sentencing guidelines relating to certain white-collar of-
fenses. 
Sec. 906. Corporate responsibility for financial reports. 
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December 21, 2020 
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As Amended Through P.L. 116-222, Enacted December 18, 2020

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