Sarbanes Oxley 101 -- Info Guide to the Sarbanes-Oxley Act of 2002

Sarbanes Oxley Sect. 902 Compliance

» Section 902: Attempts & Conspiracies to Commit 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:

"Sec. 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.