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萨班斯法案（2002）Sec.1104.(1)
SEC.1104.AMENDMENT TO THE FEDERAL SENTENCING GUIDELINES.
(a)REQUEST FOR IMMEDIATE CONSIDERATION BY THE UNITED STATES SENTENCING COMMISSION.—Pursuant to its authority under section 994(p)of title 28,United States Code,and in accordance with this section,the United States Sentencing Commission is requested to—
(1)promptly review the sentencing guidelines applicable to securities and accounting fraud and related offenses;
(2)expeditiously consider the promulgation of new sentencing guidelines or amendments to existing sentencing guidelines to provide an enhancement for officers or directors of publicly traded corporations who commit fraud and related offenses;and
(3)submit to Congress an explanation of actions taken by the Sentencing Commission pursuant to paragraph(2)and any additional policy recommendations the Sentencing Commission may have for combating offenses described in paragraph(1).
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