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The Sarbanes-Oxley Act of 2002 Section 902 - Attempts and Conspiracies to Commit Criminal Fraud Offenses.

The Sarbanes-Oxley Act of 2002

TITLE IX - WHITE-COLLAR CRIME PENALTY ENHANCEMENTS

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SEC. 902. ATTEMPTS AND CONSPIRACIES TO COMMIT CRIMINAL FRAUD OFFENSES.

(a) IN GENERAL. - Chapter 63 of title 18, United States Code, is amended by inserting after section 1348 as added by this Act the following:

"§ 1349. Attempt and conspiracy

"Any person who attempts or conspires to commit any offense under this chapter shall be subject to the same penalties as those prescribed for the offense, the commission of which was the object of the attempt or conspiracy.

(b) CLERICAL AMENDMENT. - The table of sections at the beginning of chapter 63 of title 18, United States Code, is amended by adding at the end the following new item:

"1349. Attempt and conspiracy.".

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About OpenPages

OpenPages is the leading provider of Governance, Compliance and Risk Management solutions for Sarbanes-Oxley Compliance, Financial Controls Management, General Compliance Management, Operational Risk Management and IT Governance. The company’s solutions provide the visibility, decision support and control to improve accountability, better manage risk, achieve compliance with numerous regulations, improve operational performance and align strategies to ensure better results.

Market-leading corporations in financial services, manufacturing, telecommunications, media/entertainment, retail/consumer, energy, high technology, health services and life sciences rely on OpenPages to help them achieve sustainable governance, risk and compliance management -- enabling them to become well-governed businesses. Founded in 1996, the company is headquartered in Waltham, Massachusetts, with regional offices throughout North America and international offices in London, Munich, Paris, Tokyo and Hong Kong.

For more information on OpenPages' suite of business governance software solutions or to register for an online demonstration, please call 781-693-5999 or visit www.openpages.com.