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,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,2019/12/20,#,2024/12/31 周二,1,TITLE XI,CORPORATE FRAUDACCOUNTABILITY,第十一章 公司欺诈责任,SEC.1101.SHORT TITLE.,This title may be cited as the,Corporate Fraud Accountability Act of 2002,.,第,1101,节 小标题,本章标题也可为,“,2002,年公司欺诈责任法案,”,。,2024/12/31 周二,2,SEC.1102.TAMPERING WITH A RECORD OR OTHERWISE IMPEDING,AN OFFICIAL PROCEEDING.,Section 1512 of title 18,United States Code,is amended,第,1102,节 篡改记录或者阻止官方调查,修订美国法典第,1512,节第,18,章,2024/12/31 周二,3,(1)by redesignating subsections(c)through(i)as subsections(d)through(j),respectively;and,(1),分别将小节,(c),到,(i),重排成,(d),到,(j),；和,(2)by inserting after subsection(b)the following new subsection:,(2),在,(b),小节后插入新小节：,2024/12/31 周二,4,(c)Whoever corruptly,“,(c),无论是谁卑劣地,(1)alters,destroys,mutilates,or conceals a record,document,or other object,or attempts to do so,with the intent to impair the object,s integrity or availability for use in an official proceeding;or,(1),改变、销毁、篡改或隐匿记录、文件或其它对象，或企图这样做，以阻碍官方调查中得到对象和破坏对象的完整性为目的；或,2024/12/31 周二,5,(2)otherwise obstructs,influences,or impedes any official proceeding,or attempts to do so,shall be fined under this title or imprisoned not more than 20 years,or both.,(2),其它的妨碍、影响或阻止官方调查，或企图这样做，应该被处以罚款，最多,20,年的监禁，或并罚。,”,2024/12/31 周二,6,SEC.1103.TEMPORARY FREEZE AUTHORITY FOR THE SECURITIES AND EXCHANGE COMMISSION.,第,1103,节,SEC,的暂时冻结权,(a)IN GENERAL.,Section 21C(c)of the Securities Exchange Act of 1934(15 U.S.C.78u,3(c)is amended by adding at the end the following:,（,a,）总论。,修订,1934,年证券交易法第,21C(c),节，在结尾增加：,2024/12/31 周二,7,(3)TEMPORARY FREEZE.,“,(3),暂时冻结。,(A)IN GENERAL.,(A),总论。,(i)ISSUANCE OF TEMPORARY ORDER.,Whenever,during the course of a lawful investigation involving possible violations of the Federal securities laws by an issuer of publicly traded securities or any of its directors,officers,partners,controlling persons,agents,or employees,(i),临时命令的签发,在对公众证券的发行人和它的董事、管理人员、合伙人、主管、代理人或雇员进行可能涉及违反联邦证券法的司法调查过程中，,2024/12/31 周二,8,it shall appear to the Commission that it is likely that the issuer will make extraordinary payments(whether compensation or otherwise)to any of the foregoing persons,the Commission may petition a Federal district court for a temporary order requiring the issuer to escrow,subject to court supervision,those payments in an interest-bearing account for 45 days.,发行人等应主动向,SEC,请求在可能公司对前述相关人有额外支付（不管是报酬或其它）时，,SEC,有权提请联邦地区法院签发临时命令要求公司在法庭监督下，将支付先存入生息的第三方帐户,45,天。,2024/12/31 周二,9,(ii)STANDARD.,A temporary order shall be entered under clause(i),only after notice and opportunity for a hearing,unless the court determines thatnotice and hearing prior to entry of the order would be impracticable or contrary to the public interest.,(ii),标准。,(i),条规定的临时命令应该在通知和听证后签发，除非法庭认为执行命令前的通知和听证不实际或违反公共利益。,2024/12/31 周二,10,(iii)EFFECTIVE PERIOD.,A temporary order issued under clause(i)shall,(I)become effective immediately;,(II)be served upon the parties subject to it;and,(iii),有效期。,(i),条规定的临时命令应该,(I),立即生效；,(II),向有关方出示传票；和,2024/12/31 周二,11,(III)unless set aside,limited or suspended by a court of competent jurisdiction,shall remain effective and enforceable for 45 days.,(III),除非取消，否则法院的法定限制和中止行为一直有效并持续,45,天。,2024/12/31 周二,12,(iv)EXTENSIONS AUTHORIZED.,The effective period of an order under this subparagraph may be extended by the court upon good cause shown for not longer than 45 additional days,provided that the combined period of the order shall not exceed 90 days.,(iv),延期权力。,本段所述命令的有效期可以由法院根据出现的合适的理由最多延长,45,天，只要总共期限不超过,90,天。,(B)PROCESS ON DETERMINATION OF VIOLATIONS.,(B),判定有罪时的程序。,2024/12/31 周二,13,(i)VIOLATIONS CHARGED.,If the issuer or other,person described in subparagraph(A)is charged with,any violation of the Federal securities laws before the,expiration of the effective period of a temporary order under subparagraph(A)(including any applicable extension period),the order shall remain in effect,subject to court approval,until the conclusion of any legal proceedings related thereto,and the affected issuer or other person,shall have the right to petition the court for review of the order.,(i),判定有罪。,如果在,(A),段中的临时命令过期之前（包括延长期）。发行人或,(A),段中的其他有关人被认定违反联邦证券法，命令在法庭的批准下继续有效，直到经过其它司法程序得出结论。并且发行人和其他相关人有权申请对命令的复议。,2024/12/31 周二,14,(ii)VIOLATIONS NOT CHARGED.,If the issuer or other person described in subparagraph(A)is not charged with any violation of the Federal securities laws before the expiration of the effective period of a temporary order under subparagraph(A)(including any applicable extension period),the escrow shall terminate at the expiration of the 45-day effective period(or the expiration of any extension period,as applicable),and the disputed payments(with accrued,interest)shall be returned to the issuer or other affected person.,(ii),判定无罪。,如果在,(A),段中的临时命令过期之前（包括延长期）。发行人或,(A),段中的其他有关人被认定没有违反联邦证券法，涉及第三方的契约应该在,45,天期满时停止（或在延长期满后），引起争论的支付（和利息）应归还发行人和其他相关人。,”,2024/12/31 周二,15,(b)TECHNICAL AMENDMENT.,Section 21C(c)(2)of the Securities Exchange Act of 1934(15 U.S.C.78u,3(c)(2)is amended by striking,This,and inserting,paragraph(1),.,（,b,）技术性修订。,修订,1934,年证券交易法第,21C(c)(2),节，删去,“,这个,”,，插入,“,段,(1),”,。,2024/12/31 周二,16,SEC.1104.AMENDMENT TO THE FEDERAL SENTENCING GUIDELINES.,第,1104,节 联邦判决指南的修改,(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 State Sentencing Commission is requested to,(a),美国参议院审判委员会要求要求立刻进行研究。,依照美国法典第,994(p),节第,18,章的授权和本节的精神，美国宣判委员会被要求,2024/12/31 周二,17,(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,(1),立即开始讨论研究应用于证券和会计欺诈相关的犯罪的审判指南；,(2),迅速的考虑颁布新的审判指南或对已有审判指南的补充，对进行欺诈和相关犯罪活动的公众公司的管理人员或董事增加处罚；和,2024/12/31 周二,18,(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).,(3),向国会提交一份说明，解释宣判委员按照,(2),的授权所采取行动，和宣判委员推荐的其它与,(1),段中犯罪进行斗争的政策建议。,2024/12/31 周二,19,(b)CONSIDERATIONS IN REVIEW.,In carrying out this section,the Sentencing Commission is requested to,(b),讨论时的考虑。,在开展本节任务时，要求审判委员会,(1)ensure that the sentencing guidelines and policy statements reflect the serious nature of securities,pension,and accounting fraud and the need for aggressive and appropriate,law enforcement action to prevent such offenses;,(1),确保审判指南和政策表述充分反映证券、养老金和会计欺诈的危害性，和更激进和适当的立法行动预防这类犯罪的必要性；,2024/12/31 周二,20,(2)assure reasonable consistency with other relevant directives and with other guidelines;,(2),确保和其它的相关的指示和判决指南保持一致；,(3)account for any aggravating or mitigating circumstances that might justify exceptions,including circumstances for which the sentencing guidelines currently provide sentencing enhancements;,(3),考虑增加例外的加重或减轻的条款，包括现在增补的部分；,2024/12/31 周二,21,(4)ensure that guideline offense levels and enhancements for an obstruction of justice offense are adequate in cases where documents or other physical evidence are actually destroyed or fabricated;,(4),确保审判指南规定的犯罪等级和增补的部分足以应付文件和有形证据被销毁或伪造的犯罪；,2024/12/31 周二,22,(5)ensure that the guideline offense levels and enhancements under United States Sentencing Guideline 2B1.1(as,in effect on the date of enactment of this Act)are sufficient for a fraud offense when the number of victims adversely involved is significantly greater than 50;,(5),确保美国宣判指南,2B1.1,的犯罪等级和增补的部分（本法案签署后实行）足以应付受害人数明显超过,50,的欺诈犯罪；,2024/12/31 周二,23,(6)make any necessary conforming changes to the sentencing guidelines;and,(6),对宣判指南进行必要的一致性修订；和,(7)assure that the guidelines adequately meet the purposes of sentencing as set forth in section 3553(a)(2)of title 18,United States Code.,(7),确保指南满足审判的要求，根据美国法典第,3553(a)(2),节第,18,章。,2024/12/31 周二,24,(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 the 180 days after the date of enactment of this Act,in accordance with the procedures sent forth in section 21(a)of the Sentencing Reform Act of 1987,as though the authority under that Act had not expired.,(c),紧急授权和法案规定任务的期限。,要求美国审判委员会尽快公布根据本节提出的指南和补充，在任何情况下不得迟于法案签署后,180,天，以符合,1987,年审判改革法案第,219(a),节的程序要求，尽管在该法案下的授权还没有过期。,2024/12/31 周二,25,SEC.1105.AUTHORITY OF THE COMMISSION TO PROHIBIT PERSONS,FROM SERVING AS OFFICERS OR DIRECTORS.,第,1105,节,SEC,有权禁止有关人士担任公司官员或者董事,(a)SECURITIES EXCHANGE ACT OF 1934.,Section 21C of the Securities Exchange Act of 1934(15 U.S.C.78u,3)is amended by adding at the end the following:,(a)1934,年证券交易法。,修订,1934,年证券交易法第,21C,节，在结尾增加：,2024/12/31 周二,26,(f)AUTHORITY OF THE COMMISSION TO PROHIBIT PERSONS FROM,SERVING AS OFFICERS OR DIRECTORS,“,(f),授权证券交易委员会禁止有关人士担任公司官员或者董事。,2024/12/31 周二,27,.,In any cease-and-desist proceeding under subsection(a),the Commission may issue an order to prohibit,conditionally or unconditionally,and permanently or for such period of time as it shall determine,any person who has violated section 10(b)or the rules or regulations thereunder,from acting as an officer or director of any issuer that has a class of securities registered pursuant to section 12,or that is,required to file reports pursuant to section 15(d),if the conduct of that person demonstrates unfitness to serve as an officer or director of any such issuer.,在,(a),小节任何的停职程序中，委员会可以签署命令，有条件或无条件的，永久的或一段规定时间禁止违反,10(b),节或据此制定的法规规章的人作为根据第,12,节注册，或第,15(d),节进行申报的发行证券公司的官员或者董事，如果该人的行为证明不合适作为任何证券发行者的官员或者董事。,”,2024/12/31 周二,28,(b)SECURITIES ACT OF 1933.,Section 8A of the Securities Act of 1933(15 U.S.C.77h,1)is amended by adding at the end of the following:,(b)1933,年证券法。,修订,1933,年证券法第,8A,节，在结尾增加：,2024/12/31 周二,29,(f)AUTHORITY OF THE COMMISSION TO PROHIBIT PERSONS FROM SERVING AS OFFICERS OR DIRECTORS,“,(f),授权证券交易委员会禁止有关人士担任公司官员或者董事,2024/12/31 周二,30,.,In any cease-and-desist proceeding under subsection(a),the Commission may issue an order to prohibit,conditionally or unconditionally,and permanently or for such period of time as it shall determine,any person who has violated section 17(a)(1)or the rules or regulations thereunder,from acting as an officer or director of any issuer that has a class of securities registered pursuant to section 12 of the Securities Exchange Act of 1934,or that is required to file reports pursuant to section 15(d)of that Act,if the conduct of that person demonstrates unfitness to serve as an officer or director of any such issuer.,在,(a),小节任何的停职程序中，委员会可以签署命令，有条件或无条件的，永久的或一段规定时间禁止违反,17(a)(1),节或据此制定的法规规章的人作为根据,1934,年证券交易法第,12,节注册，或第,15(d),节进行申报的发行证券公司的官员或者董事，如果该人的行为证明不合适作为任何证券发行者的官员或者董事。,”,2024/12/31 周二,31,SEC.1106.INCREASED CRIMINAL PENALTIES UNDER SECURITIES,EXCHANGE ACT OF 1934.Section 32(a)of the Securities Exchange Act of 1934(15 U.S.C.78ff(a)is amended,第,1106,节 按照,1934,年证券交易法,加重刑事责任,修订,1934,年证券交易法第,32(a),节,2024/12/31 周二,32,(1)by striking,$1,000,000,or imprisoned not more than 10 years,and inserting,$5,000,000,or imprisoned not more than 20 years,;and,(2)by striking,$2,500,000,and inserting,$25,000,000,.,(1),删除,“,1,000,000,，或监禁最多,10,年,”,，替换成,“,5,000,000,，或监禁最多,20,年,”,；和,(2),删除,“,2,500,000,”,，替换成,“,25,000,000,”,。,2024/12/31 周二,33,SEC.1107.RETALIATION AGAINST INFORMANTS.,第,1107,节 对举报人打击报复,(a)IN GENERAL.,Section 1513 of title 18,United States Code,is amended by adding at the end the following:,(a),总则。,修订美国法典第,1513,节第,18,章，在结尾增加：,2024/12/31 周二,34,(e)Whoever knowingly,with the intent to retaliate,takes any action harmful to any person,including interference with the lawful employment or livelihood of any person,for providing to a law enforcement officer any truthful information relating to the,commission or possible commission of any Federal offense,shall be fined under this title or imprisoned not more than 10 years,or both.,“,(e),对向执法官员提供有关触犯或可能触犯联邦刑律行为的真实信息的人故意进行打击报复，采取对危害举报人的行动，包括干涉举报人的合法工作和生活来源，应根据本章处以罚款，,10,年以下监禁，或并罚。,”,