24周年

財稅實務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.20 蘋果版本:8.7.20

開發(fā)者:北京正保會計科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

薩班斯法案(2002)Sec.905.匯總

來源: www.sarbanes-oxley-forum.com 編輯: 2011/01/20 08:57:23 字體:

  SEC.905.AMENDMENT TO SENTENCING GUIDELINES RELATING TO CERTAIN WHITE-COLLAR OFFENSES.

  (a)DIRECTIVE TO THE UNITED STATES SENTENCING COMMISSION.—Pursuant to its authority under section 994(p)of title 18,United States Code,and in accordance with this section,the United States Sentencing Commission shall review and,as appropriate,amend the Federal Sentencing Guidelines and related policy statements to implement the provisions of this Act.

  (b)REQUIREMENTS.—In carrying out this section,the Sentencing Commission shall—

  (1)ensure that the sentencing guidelines and policy statements reflect the serious nature of the offenses and the penalties set forth in this Act,the growing incidence of serious fraud offenses which are identified above,and the need to modify the sentencing guidelines and policy statements to deter,prevent,and punish such offenses;

  (2)consider the extent to which the guidelines and policy statements adequately address whether the guideline offense levels and enhancements for violations of the sections amended by this Act are sufficient to deter and punish such offenses,and specifically,are adequate in view of the statutory increases in penalties contained in this Act;

  (3)assure reasonable consistency with other relevant directives and sentencing guidelines;

  (4)account for any additional aggravating or mitigating circumstances that might justify exceptions to the generally applicable sentencing ranges;

  (5)make any necessary conforming changes to the sentencing guidelines;and

  (6)assure that the guidelines adequately meet the purposes of sentencing,as set forth in section 3553(a)(2)of title 18,United States Code.

  (c)EMERGENCY AUTHORITY AND DEADLINE FOR COMMISSION ACTION.—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 procedures set forth in section 219(a)of the Sentencing Reform Act of 1987,as though the authority under that Act had not expired.

我要糾錯】 責(zé)任編輯:xyz

免費試聽

  • 章小炎《財務(wù)會計與報告》

    章小炎主講:《財務(wù)會計與報告》免費聽

  • 李向祎《審計與鑒證》

    李向祎主講:《審計與鑒證》免費聽

限時免費資料

  • 美國注冊會計師思維導(dǎo)圖

    思維導(dǎo)圖

  • 美國注冊會計師學(xué)習(xí)計劃

    學(xué)習(xí)計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - m.jnjuyue.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號