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Abstract: 

The Sarbanes-Oxley Act of 2002 (the “Act”), in addition to providing for strengthened enforcement of the securities laws, stronger accountability in the accounting industry, and enhanced internal corporate controls, included three sections mandating review and possible revision of the United States Sentencing Guidelines (the “Guidelines”). These measures were enacted in response to Congress’s perceived need to strengthen the enforcement of fraud and obstruction of justice offenses contained in Title 18 of the U.S. Code. This article will discuss the Act’s mandate to the United States Sentencing Commission and to describe the resulting changes to the Guidelines.

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Affiliations:  1: The Law Offices of Scott L. Fenstermaker, PC.