Page:United States Statutes at Large Volume 116 Part 1.djvu/772

 116 STAT. 746 PUBLIC LAW 107-204-JULY 30, 2002 15 USC 7201. Sec. 404. Management assessment ofintemal controls. Sec. 405. Exemption. Sec. 406. Code of ethiC!! for senior financial officers. Sec. 407. Disclosure of audit committee financial expert. Sec. 408. Enhanced review of periodic disdosures 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. Sec. 601. Sec. 602. Sec. 603. Sec. 604. TITLE VI -COMMISSION RESOURCES AND AUTHORITY Authorization of appropriations. Appearance and practice before the Commission. Federal court a uthorit:r to impose penny stock bars. Qualifications of associated persons of brokers and dealers. TITLE VII-STUDIES AND REPORTS Sec. 701. GAO study and report regarding consolidation of public acrounting firm8. Sec. 702. Commission study and report regarding credit rating agencies. Sec. 703. Study and report on violators and violations Sec. 704. Study ofenforcement actions. Sec. 705. Study of investment banks. TITLE VIII-CORPORATE AND CRIMI NAL FRAUD ACCOUNTABILITY See. 801. Short title. Sec. 802. Criminal penalties for altering documenta. Sec. 803. Debts nondischargeable if incurred in violation of securities fraud law~. Sec. 804. Statute of limitations for securities fraud. Sec. 805. Review of Federal Sentencing Guidelines for obl!truction ofjustice 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. g.". g.". g.". g.". g.". g.". g.". g.". g.". g.". g.". g.". TITLE IX - WHITE ·COLLAR CRIME PENALTY ENHANCEMENTS 901. Short title. 902. Attempts and conspiracies to commit criminal fraud offen8efl. 903. Criminal penalties for mail and wire fraud. 904. Criminal penalties for violations of the Employee Retirement Income Se- curity Act of 1974. 905. Amendment to sentencing guidelines relating to certain white-collar of· fenses. 906. Corporate responsibility for financial reports. 1001. 1101. 1102. 1103. 1104. 1105. TITLE X-CORPORATE TAX RETURNS Sense of the Senate regarding the signing of corporate tax returns by chief executive officers. TITLE Xl--CORPORATE FRAUD AND ACCOUNTABILITY Short title. Tampering with a record or otherwise impeding a n official proceeding. Temporary freeze authority for the Securities and Exchange Commis- sion. Amendment to the Federal Sentencing Guidelines. Authority of the Commission to prohibit persons from serving as officers or directors. Sec. 1106. Increased criminal penalties under Securities Exchange Act of 1934. Sec. 1107. Retaliation against informanta. SEC. 2. DEFINITIONS. (a) IN GENERAL.- In this Act, the following definitions shall apply: (1) APPROPRIATE STATE REG ULATORY AUTHORITY.- The term "a ppropriate State regulatory authority" means the State agency or other authority responsible for the licensure or other regulation of the practice of accounting in the State or States