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			ID162164D='<span class=\\\"mov_name\\\">All SOX requirements</span>';				
				ID162167D='<span class=\\\"mov_name\\\">All SOX requirements</span>';				
				ID162104D='<span class=\\\"mov_name\\\">Section 1001: Sense of the Senate Regarding the Signing of Corporate Tax Returns by Chief Executive Officers.</span><span class=\"mov_desc\">It is the sense of Congress that the Federal income tax return of a corporation should be signed by the chief executive officer of such corporation.<br /></span>';				
				ID161999D='<span class=\\\"mov_name\\\">Section 101: Establishment; Administrative Provisions.</span><span class=\"mov_desc\">The PCAOB was established to oversee the audits of public companies. The Board will have five financially-literate members, appointed for five-year terms. Two of the members must be or have been certified public accountants, and the remaining three must not be and cannot have been CPAs. The Chair may be held by one of the CPA members, provided that he or she has not been engaged as a practicing CPA for five years.<br />The Board\'s members will serve on a full-time basis.<br />No member may, concurrent with service on the Board, \"share in any of the profits of, or receive payments from, a public accounting firm,\" other than \"fixed continuing payments,\" such as retirement payments.<br />Members of the Board are appointed by the Commission, \"after consultation with\" the Chairman of the Federal Reserve Board and the Secretary of the Treasury.<br />Members may be removed by the Commission \"for good cause.\"<br /></span>';				
				ID162002D='<span class=\\\"mov_name\\\">Section 102: Registration with the Board.</span><span class=\"mov_desc\">All public accounting firms that prepare or issue, or who participate in the preparation or issuance of, any audit report with respect to an issuer, must register with the Board.</span>';				
				ID161996D='<span class=\\\"mov_name\\\">Section 103: Auditing, Quality Control, And Independence Standards And Rules.</span><span class=\"mov_desc\">The Board shall:<br />1.\tregister public accounting firms;<br />2.\testablish, or adopt, by rule, \"auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for issuers;\"<br />3.\tconduct inspections of accounting firms;<br />4.\tconduct investigations and disciplinary proceedings, and impose appropriate sanctions;<br />5.\tperform such other duties or functions as necessary or appropriate;<br />6.\tenforce compliance with the Act, the rules of the Board, professional standards, and the securities laws relating to the preparation and issuance of audit reports and the obligations and liabilities of accountants with respect thereto; and<br />7.\tset the budget and manage the operations of the Board and the staff of the Board.<br />Auditing standards. The Board would be required to \"cooperate on an on-going basis\" with designated professional groups of accountants and any advisory groups convened in connection with standard-setting, and although the Board can \"to the extent that it determines appropriate\" adopt standards proposed by those groups, the Board will have authority to amend, modify, repeal, and reject any standards suggested by the groups. The Board must report on its standard-setting activity to the Commission on an annual basis.<br />The Board must require registered public accounting firms to \"prepare, and maintain for a period of not less than 7 years, audit work papers, and other information related to any audit report, in sufficient detail to support the conclusions reached in such report.\"<br />The Board must require a 2nd partner review (concurring review) and approval of audit reports registered accounting firms must adopt quality control standards.<br />The Board must adopt an audit standard to implement the internal control review required by section 404(b). This standard must require the auditor to evaluate whether the internal control structure and procedures include records that accurately and fairly reflect the transactions of the issuer, provide reasonable assurance that the transactions are recorded in a manner that will permit the preparation of financial statements in accordance with GAAP, and a description of any material weaknesses in the internal controls.<br /></span>';				
				ID162005D='<span class=\\\"mov_name\\\">Section 104: Inspections of Registered Public Accounting Firms.</span><span class=\"mov_desc\">Annual quality reviews (inspections) must be conducted for firms that audit more than 100 issues, all others must be conducted every 3 years. The SEC and/or the Board may order a special inspection of any firm at any time.</span>';				
				ID162008D='<span class=\\\"mov_name\\\">Section 105: Investigations And Disciplinary Proceedings.</span><span class=\"mov_desc\">All documents and information prepared or received by the Board shall be \"confidential and privileged as an evidentiary matter (and shall not be subject to civil discovery or other legal process) in any proceeding in any Federal or State court or administrative agency, . . . unless and until presented in connection with a public proceeding or [otherwise] released\" in connection with a disciplinary action. However, all such documents and information can be made available to the SEC, the U.S. Attorney General, and other federal and appropriate state agencies.<br />Disciplinary hearings will be closed unless the Board orders that they be public, for good cause, and with the consent of the parties.<br />Sanctions can be imposed by the Board to a firm if it fails to reasonably supervise any associated person with regard to auditing or quality control standards, or otherwise.<br />No sanctions report will be made available to the public unless and until stays pending appeal have been lifted.<br /></span>';				
				ID162011D='<span class=\\\"mov_name\\\">Section 106: Foreign Public Accounting Firms.</span><span class=\"mov_desc\">The bill would subject foreign accounting firms who audit a U.S. company to registrations with the Board. This would include foreign firms that perform some audit work, such as in a foreign subsidiary of a U.S. company that is relied on by the primary auditor.</span>';				
				ID162014D='<span class=\\\"mov_name\\\">Section 107: Commission Oversight Of The Board.</span><span class=\"mov_desc\">The SEC shall have \"oversight and enforcement authority over the Board.\" The SEC can, by rule or order, give the Board additional responsibilities. The SEC may require the Board to keep certain records, and it has the power to inspect the Board itself, in the same manner as it can with regard to SROs such as the NASD.<br />The Board, in its rulemaking process, is to be treated \"as if the Board were a \'registered securities association\'\"-that is, a self-regulatory organization. The Board is required to file proposed rules and proposed rule changes with the SEC. The SEC may approve, reject, or amend such rules.<br />The Board must notify the SEC of pending investigations involving potential violations of the securities laws, and coordinate its investigation with the SEC Division of Enforcement as necessary to protect an ongoing SEC investigation.<br />The SEC may, by order, \"censure or impose limitations upon the activities, functions, and operations of the Board\" if it finds that the Board has violated the Act or the securities laws, or if the Board has failed to ensure the compliance of accounting firms with applicable rules without reasonable justification.<br />The Board must notify the SEC when it imposes \"any final sanction\" on any accounting firm or associated person. The Board\'s findings and sanctions are subject to review by the SEC.<br />The SEC may enhance, modify, cancel, reduce, or require remission of such sanction.<br /></span>';				
				ID162017D='<span class=\\\"mov_name\\\">Section 108: Accounting Standards.</span><span class=\"mov_desc\">The SEC is authorized to \"recognize, as \'generally accepted\'... any accounting principles\" that are established by a standard-setting body that meets the bill\'s criteria, which include requirements that the body:<br />1.\tbe a private entity;<br />2.\tbe governed by a board of trustees (or equivalent body), the majority of whom are not or have not been associated persons with a public accounting firm for the past 2 years;<br />3.\tbe funded in a manner similar to the Board;<br />4.\thave adopted procedures to ensure prompt consideration of changes to accounting principles by a majority vote; and<br />5.\tconsider, when adopting standards, the need to keep them current and the extent to which international convergence of standards is necessary or appropriate<br /></span>';				
				ID162020D='<span class=\\\"mov_name\\\">Section 109: Funding.</span><span class=\"mov_desc\">In order to audit a public company, a public accounting firm must register with the Board. The Board shall collect \"a registration fee\" and \"an annual fee\" from each registered public accounting firm, in amounts that are \"sufficient\" to recover the costs of processing and reviewing applications and annual reports.<br />The Board shall also establish by rule a reasonable \"annual accounting support fee\" as may be necessary or appropriate to maintain the Board. This fee will be assessed on issuers only.<br /></span>';				
				ID162131D='<span class=\\\"mov_name\\\">Section 1101. Short title</span><span class=\"mov_desc\">This title may be cited as the ‘‘Corporate Fraud Accountability<br />Act of 2002’’.</span>';				
				ID161984D='<span class=\\\"mov_name\\\">Section 1102: Tampering With a Record or Otherwise Impeding an Official Proceeding</span><span class=\"mov_desc\">Makes it a crime for any person to corruptly alter, destroy, mutilate, or conceal any document with the intent to impair the object\'s integrity or availability for use in an official proceeding or to otherwise obstruct, influence or impede any official proceeding is liable for up to 20 years in prison and a fine.</span>';				
				ID162107D='<span class=\\\"mov_name\\\">Section 1103: Temporary Freeze Authority for the Securities and Exchange Commission.</span><span class=\"mov_desc\">The SEC is authorized to freeze the payment of an extraordinary payment to any director, officer, partner, controlling person, agent, or employee of a company during an investigation of possible violations of securities laws.<br /></span>';				
				ID162134D='<span class=\\\"mov_name\\\">Section 1104. Amendment to the Federal sentencing guidelines.</span><span class=\"mov_desc\">(a) REQUEST FOR IMMEDIATE CONSIDERATION BY THE UNITED<br />STATES SENTENCING COMMISSION.—Pursuant to its authority under<br />section 994(p) of title 28, United States Code, and in accordance<br />with this section, the United States Sentencing Commission is<br />requested to—<br />(1) promptly review the sentencing guidelines applicable<br />to securities and accounting fraud and related offenses;<br />(2) expeditiously consider the promulgation of new sentencing<br />guidelines or amendments to existing sentencing guidelines<br />to provide an enhancement for officers or directors of<br />publicly traded corporations who commit fraud and related<br />offenses; and<br />(3) submit to Congress an explanation of actions taken<br />by the Sentencing Commission pursuant to paragraph (2) and<br />H. R. 3763—65<br />any additional policy recommendations the Sentencing Commission<br />may have for combating offenses described in paragraph<br />(1).<br />(b) CONSIDERATIONS IN REVIEW.—In carrying out this section,<br />the Sentencing Commission is requested to—<br />(1) ensure that the sentencing guidelines and policy statements<br />reflect the serious nature of securities, pension, and<br />accounting fraud and the need for aggressive and appropriate<br />law enforcement action to prevent such offenses;<br />(2) assure reasonable consistency with other relevant directives<br />and with other guidelines;<br />(3) account for any aggravating or mitigating circumstances<br />that might justify exceptions, including circumstances for which<br />the sentencing guidelines currently provide sentencing enhancements;<br />(4) ensure that guideline offense levels and enhancements<br />for an obstruction of justice offense are adequate in cases where<br />documents or other physical evidence are actually destroyed<br />or fabricated;<br />(5) ensure that the guideline offense levels and enhancements<br />under United States Sentencing Guideline 2B1.1 (as<br />in effect on the date of enactment of this Act) are sufficient<br />for a fraud offense when the number of victims adversely<br />involved is significantly greater than 50;<br />(6) make any necessary conforming changes to the sentencing<br />guidelines; and<br />(7) assure that the guidelines adequately meet the purposes<br />of sentencing as set forth in section 3553 (a)(2) of title 18,<br />United States Code.<br />(c) EMERGENCY AUTHORITY AND DEADLINE FOR COMMISSION<br />ACTION.—The United States Sentencing Commission is requested<br />to promulgate the guidelines or amendments provided for under<br />this section as soon as practicable, and in any event not later<br />than the 180 days after the date of enactment of this Act, in<br />accordance with the procedures sent forth in section 21(a) of the<br />Sentencing Reform Act of 1987, as though the authority under<br />that Act had not expired.</span>';				
				ID162110D='<span class=\\\"mov_name\\\">Section 1105: Authority of the Commission to Prohibit Persons from Serving as Officers or Directors.</span><span class=\"mov_desc\">The SEC may prohibit a person from serving as an officer or director of a public company if the person has committed securities fraud.<br /></span>';				
				ID162137D='<span class=\\\"mov_name\\\">Section 1106. Increased criminal penatiees under securities exchange act of 1934.</span><span class=\"mov_desc\">Section 32(a) of the Securities Exchange Act of 1934 (15 U.S.C.<br />78ff(a)) is amended—<br />(1) by striking ‘‘$1,000,000, or imprisoned not more than<br />10 years’’ and inserting ‘‘$5,000,000, or imprisoned not more<br />than 20 years’’; and<br />(2) by striking ‘‘$2,500,000’’ and inserting ‘‘$25,000,000’’.</span>';				
				ID162140D='<span class=\\\"mov_name\\\">Section 1107. Retaliation against informants</span><span class=\"mov_desc\">(a) IN GENERAL.—Section 1513 of title 18, United States Code,<br />is amended by adding at the end the following:<br />‘‘(e) Whoever knowingly, with the intent to retaliate, takes<br />any action harmful to any person, including interference with the<br />lawful employment or livelihood of any person, for providing to<br />a law enforcement officer any truthful information relating to the<br />commission or possible commission of any Federal offense, shall<br />be fined under this title or imprisoned not more than 10 years,<br />or both.’’.</span>';				
				ID161990D='<span class=\\\"mov_name\\\">Section 201: Services Outside The Scope Of Practice Of Auditors. </span><span class=\"mov_desc\">It shall be \"unlawful\" for a registered public accounting firm to provide any non-audit service to an issuer contemporaneously with the audit, including: (1) bookkeeping or other services related to the accounting records or financial statements of the audit client; (2) financial information systems design and implementation; (3) appraisal or valuation services, fairness opinions, or contribution-in-kind reports; (4) actuarial services; (5) internal audit outsourcing services; (6) management functions or human resources; (7) broker or dealer, investment adviser, or investment banking services; (8) legal services and expert services unrelated to the audit; (9) any other service that the Board determines, by regulation, is impermissible. The Board may, on a case-by-case basis, exempt from these prohibitions any person, issuer, public accounting firm, or transaction, subject to review by the Commission.<br /></span>';				
				ID161987D='<span class=\\\"mov_name\\\">Section 202: Preapproval Requirements.</span><span class=\"mov_desc\">It will not be unlawful to provide other non-audit services if they are pre-approved by the audit committee in the following manner. The bill allows an accounting firm to \"engage in any non-audit service, including tax services,\" that is not listed above, only if the activity is pre-approved by the audit committee of the issuer. The audit committee will disclose to investors in periodic reports its decision to pre-approve non-audit services. Statutory insurance company regulatory audits are treated as an audit service, and thus do not require pre-approval.<br />The pre-approval requirement is waived with respect to the provision of non-audit services for an issuer if the aggregate amount of all such non-audit services provided to the issuer constitutes less than 5% of the total amount of revenues paid by the issuer to its auditor (calculated on the basis of revenues paid by the issuer during the fiscal year when the non-audit services are performed), such services were not recognized by the issuer at the time of the engagement to be non-audit services; and such services are promptly brought to the attention of the audit committee and approved prior to completion of the audit.<br />The authority to pre-approve services can be delegated to 1 or more members of the audit committee, but any decision by the delegate must be presented to the full audit committee.<br /></span>';				
				ID162023D='<span class=\\\"mov_name\\\">Section 203: Audit Partner Rotation.</span><span class=\"mov_desc\">The lead audit or coordinating partner and the reviewing partner must rotate off of the audit every 5 years.<br /></span>';				
				ID162026D='<span class=\\\"mov_name\\\">Section 204: Auditor Reports to Audit Committees.</span><span class=\"mov_desc\">The accounting firm must report to the audit committee all \"critical accounting policies and practices to be used; all alternative treatments of financial information within [GAAP] that have been discussed with management, ramifications of the use of such alternative disclosures and treatments, and the treatment preferred\" by the firm.<br /></span>';				
				ID162029D='<span class=\\\"mov_name\\\">Section 205: Conforming Amendments.</span><span class=\"mov_desc\">Conforming amendments are made to various Exchange Act definitions related to audit committees; registered public accounting firms; auditor requirements; and other conforming amendments.<br /></span>';				
				ID162032D='<span class=\\\"mov_name\\\">Section 206: Conflicts of Interest.</span><span class=\"mov_desc\">The CEO, Controller, CFO, Chief Accounting Officer or person in an equivalent position cannot have been employed by the company\'s audit firm during the 1-year period preceding the audit.<br /></span>';				
				ID162035D='<span class=\\\"mov_name\\\">Section 207: Study of Mandatory Rotation of Registered Public Accountants.</span><span class=\"mov_desc\">The GAO will do a study on the potential effects of requiring the mandatory rotation of audit firms.<br /></span>';				
				ID162038D='<span class=\\\"mov_name\\\">Section 208: Commission Authority.</span><span class=\"mov_desc\">Not later than 180 days after the date of enactment of the Act, the Commission is to issue final regulations to carry out various subsections of the Act.<br /></span>';				
				ID162041D='<span class=\\\"mov_name\\\">Section 209: Consideration by Appropriate State Regulatory Authorities.</span><span class=\"mov_desc\">State regulators are directed to make an independent determination as to whether the Boards standards shall be applied to small and mid-size non-registered accounting firms.<br /></span>';				
				ID162044D='<span class=\\\"mov_name\\\">Section 301: Public Company Audit Committees.</span><span class=\"mov_desc\">Each member of the audit committee shall be a member of the board of directors of the issuer, and shall otherwise be independent.<br />\"Independent\" is defined as not receiving, other than for service on the board, any consulting, advisory, or other compensatory fee from the issuer, and as not being an affiliated person of the issuer, or any subsidiary thereof.<br />The SEC may make exemptions for certain individuals on a case-by-case basis.<br />The audit committee of an issuer shall be directly responsible for the appointment, compensation, and oversight of the work of any registered public accounting firm employed by that issuer.<br />The audit committee shall establish procedures for the \"receipt, retention, and treatment of complaints\" received by the issuer regarding accounting, internal controls, and auditing.<br />Each audit committee shall have the authority to engage independent counsel or other advisors, as it determines necessary to carry out its duties.<br />Each issuer shall provide appropriate funding to the audit committee.<br /></span>';				
				ID161936D='<span class=\\\"mov_name\\\">Section 302: Corporate Responsibility For Financial Reports</span><span class=\"mov_desc\">The CEO and CFO of each issuer shall prepare a statement to accompany the audit report to certify the \"appropriateness of the financial statements and disclosures contained in the periodic report, and that those financial statements and disclosures fairly present, in all material respects, the operations and financial condition of the issuer.\" A violation of this section must be knowing and intentional to give rise to liability. They are also responsible for establishing and maintenance of internal controls.</span>';				
				ID161942D='<span class=\\\"mov_name\\\">Section 303: Improper Influence on Conduct of Audits</span><span class=\"mov_desc\">It shall be unlawful for any officer or director of an issuer to take any action to fraudulently influence, coerce, manipulate, or mislead any auditor engaged in the performance of an audit for the purpose of rendering the financial statements materially misleading.</span>';				
				ID161945D='<span class=\\\"mov_name\\\">Section 304: Forfeiture of Certain Bonuses and Profits</span><span class=\"mov_desc\">If an issuer is required to prepare a restatement due to \"material noncompliance\" with financial reporting requirements, the chief executive officer and the chief financial officer shall \"reimburse the issuer for any bonus or other incentive-based or equity-based compensation received\" during the twelve months following the issuance or filing of the non-compliant document and \"any profits realized from the sale of securities of the issuer\" during that period.</span>';				
				ID162047D='<span class=\\\"mov_name\\\">Section 305: Officer And Director Bars And Penalties</span><span class=\"mov_desc\">In any action brought by the SEC for violation of the securities laws, federal courts are authorized to \"grant any equitable relief that may be appropriate or necessary for the benefit of investors.\"<br />The SEC may issue an order to prohibit, conditionally or unconditionally, permanently or temporarily, any person who has violated section 10(b) of the 1934 Act from acting as an officer or director of an issuer if the SEC has found that such person\'s conduct \"demonstrates unfitness\" to serve as an officer or director of any such issuer.<br /></span>';				
				ID161948D='<span class=\\\"mov_name\\\">Section 306: Insider Trades During Pension Fund Black-Out Periods.</span><span class=\"mov_desc\">Prohibits the purchase or sale of stock by officers and directors and other insiders during blackout periods. Any profits resulting from sales in violation of this section \"shall inure to and be recoverable by the issuer.\" If the issuer fails to bring suit or prosecute diligently, a suit to recover such profit may be instituted by \"the owner of any security of the issuer.\"</span>';				
				ID162050D='<span class=\\\"mov_name\\\">Section 307: Rules of Professional Responsibility for Attorneys. </span><span class=\"mov_desc\">Attorneys appearing and practicing before the Commission in any way in the representation of issuers are required to report evidence of a material violation of securities laws to the chief legal counsel or the CEO of the company and if they do not appropriately respond to the evidence, attorney’s are required to report the evidence to the audit committee of the board of directors.<br /></span>';				
				ID162053D='<span class=\\\"mov_name\\\">Section 308: Fair Funds for Investors.</span><span class=\"mov_desc\">Civil penalties added to the disgorgement funds for the relief of victims of such violation.<br /></span>';				
				ID161954D='<span class=\\\"mov_name\\\">Section 401: Disclosures In Periodic Reports</span><span class=\"mov_desc\">Each financial report that is required to be prepared in accordance with GAAP shall \"reflect all material correcting adjustments . . . that have been identified by a registered accounting firm . . . .\"<br />\n\"Each annual and quarterly financial report . . . shall disclose all material off-balance sheet transactions\" and \"other relationships\" with \"unconsolidated entities\" that may have a material current or future effect on the financial condition of the issuer.<br />\nThe SEC shall issue rules providing that pro forma financial information must be presented so as not to \"contain an untrue statement\" or omit to state a material fact necessary in order to make the pro forma financial information not misleading.<br />\nSEC shall study off-balance sheet disclosures to determine a) extent of off-balance sheet transactions (including assets, liabilities, leases, losses and the use of special purpose entities); and b) whether generally accepted accounting rules result in financial statements of issuers reflecting the economics of such off-balance sheet transactions to investors in a transparent fashion and make a report containing recommendations to the Congress.</span>';				
				ID161957D='<span class=\\\"mov_name\\\">Section 402: Enhanced Conflict of Interest Provisions</span><span class=\"mov_desc\">Generally, it will be unlawful for an issuer to extend credit to any director or executive officer. Consumer credit companies may make home improvement and consumer credit loans and issue credit cards to its directors and executive officers if it is done in the ordinary course of business on the same terms and conditions made to the general public.</span>';				
				ID161960D='<span class=\\\"mov_name\\\">Section 403: Disclosures Of Transactions Involving Management And Principal Stockholders.</span><span class=\"mov_desc\">Directors, officers, and 10% owners must report designated transactions by the end of the second business day following the day on which the transaction was executed.<br />Requires electronic filings of financial statements to the SEC.</span>';				
				ID161963D='<span class=\\\"mov_name\\\">Section 404: Management Assessment Of Internal Controls</span><span class=\"mov_desc\">Requires each annual report of an issuer to contain an \"internal control report\", which shall:<br />\n   1.<br />\n      state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and<br />   2.<br />\n      contain an assessment, as of the end of the issuer\'s fiscal year, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.<br />\nEach issuer\'s auditor shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this section shall be in accordance with standards for attestation engagements issued or adopted by the Board. An attestation engagement shall not be the subject of a separate engagement.<br />\nThe language in the report of the Committee which accompanies the bill to explain the legislative intent states, \"--- the Committee does not intend that the auditor\'s evaluation be the subject of a separate engagement or the basis for increased charges or fees.\"<br />\nDirects the SEC to require each issuer to disclose whether it has adopted a code of ethics for its senior financial officers and the contents of that code.<br />\nDirects the SEC to revise its regulations concerning prompt disclosure on Form 8-K to require immediate disclosure \"of any change in, or waiver of,\" an issuer\'s code of ethics. </span>';				
				ID162056D='<span class=\\\"mov_name\\\">Section 405: Exemption</span><span class=\"mov_desc\">Nothing in Section 401, 402 or 404, the amendments made by those sections, or the rues of the Commission under those sections apply to any registered investment company.<br /></span>';				
				ID161966D='<span class=\\\"mov_name\\\">Section 406: Code of Ethics for Senior Financial Officers</span><span class=\"mov_desc\">The SEC shall issue rules that require each issuer to disclose whether or not, and if not, the reasons therefore, such issuer has adopted a code of ethics for senior financial officers.</span>';				
				ID161969D='<span class=\\\"mov_name\\\">Section 407: Disclosure of Audit Committee Financial Expert</span><span class=\"mov_desc\">The SEC shall issue rules to require issuers to disclose whether at least 1 member of its audit committee is a \"financial expert.</span>';				
				ID162059D='<span class=\\\"mov_name\\\">Section 408: Enhanced Review of Periodic Disclosures by Issuers. </span><span class=\"mov_desc\">The SEC shall review disclosures made by issuers (including reports filed on Form 10-K) on a regular and systematic basis for the protection of investors. Issuers will not be reviewed less frequently than once every three years.<br /></span>';				
				ID161972D='<span class=\\\"mov_name\\\">Section 409: Real Time Issuer Disclosures</span><span class=\"mov_desc\">Issuers must disclose information on material changes in the financial condition or operations of the issuer on a rapid and current basis.</span>';				
				ID162065D='<span class=\\\"mov_name\\\">Section 501: Treatment of Securities Analysts by Registered Securities Associations and National Securities Exchanges.</span><span class=\"mov_desc\">National Securities Exchanges and registered securities associations must adopt conflict of interest rules for research analysts who recommend equities in research reports.<br /></span>';				
				ID162071D='<span class=\\\"mov_name\\\">Section 601: Authorization of Appropriations.</span><span class=\"mov_desc\">SEC appropriations for 2003 are increased to $776,000,000. $98 million of the funds shall be used to hire an additional 200 employees to provide enhanced oversight of auditors and audit services required by the Federal securities laws.<br /></span>';				
				ID162074D='<span class=\\\"mov_name\\\">Section 602: Appearance and Practice Before the Commission.</span><span class=\"mov_desc\">The SEC may censure any person, or temporarily bar or deny any person the right to appear or practice before the SEC if the person does not possess the requisite qualifications to represent others, lacks character or integrity, or has willfully violated Federal securities laws.<br /></span>';				
				ID162077D='<span class=\\\"mov_name\\\">Section 603: Federal Court Authority to Impose Penny Stock Bars. </span><span class=\"mov_desc\">Authority of the courts to prohibit persons from participating in an offering of penny stock.<br /></span>';				
				ID162080D='<span class=\\\"mov_name\\\">Section 604: Qualifications of Associated Persons of Brokers and Dealers. </span><span class=\"mov_desc\">Amendments to the Exchange Act and Investment Advisors Act regarding brokers and dealers.<br /></span>';				
				ID162086D='<span class=\\\"mov_name\\\">Section 701: GAO Study and Report Regarding Consolidation of Public Accounting Firms. </span>';				
				ID162089D='<span class=\\\"mov_name\\\">Section 702: Commission study and report regarding credit rating agencies. </span>';				
				ID162092D='<span class=\\\"mov_name\\\">Section 703: Study and report on violators and violations. </span>';				
				ID162095D='<span class=\\\"mov_name\\\">Section 704: Study of Enforcement Actions. </span>';				
				ID162098D='<span class=\\\"mov_name\\\">Section 705: Study of Investment Banks.</span><span class=\"mov_desc\">Various studies to be conducted as described in the Act.</span>';				
				ID162143D='<span class=\\\"mov_name\\\">Section 801: Short title</span><span class=\"mov_desc\">This title may be cited as the ‘‘Corporate and Criminal Fraud<br />Accountability Act of 2002’’.<br /></span>';				
				ID162146D='<span class=\\\"mov_name\\\">Section 802: Criminal penalties for altering documents</span><span class=\"mov_desc\">Prohibits the conscious Destruction, alteration, or falsification of records involved in  Federal investigations and bankruptcy.</span>';				
				ID162149D='<span class=\\\"mov_name\\\">Section 803: Debts nondischargeable if incurred in violation of securities fraud laws</span><span class=\"mov_desc\">Establishes fraud-incurred debts as nondischargable<br /></span>';				
				ID162152D='<span class=\\\"mov_name\\\">Section 804: Statute of limitations for securities fraud</span><span class=\"mov_desc\">Maximum penalty for mail and wire fraud increased from 5 to 10 years.<br />Creates a crime for tampering with a record or otherwise impeding any official proceeding.<br />SEC given authority to seek court freeze of extraordinary payments to directors, offices, partners, controlling persons, agents of employees.<br />U.S. Sentencing Commission to review sentencing guidelines for securities and accounting fraud.<br />SEC may prohibit anyone convicted of securities fraud from being an officer or director of any publicly traded company.<br />Financial statements filed with the SEC must be certified by the CEO and CFO. The certification must state that the financial statements and disclosures fully comply with provisions of the Securities Exchange Act and that they fairly present, in all material respects, the operations and financial condition of the issuer. Maximum penalties for willful and knowing violations of this section are a fine of not more than $500,000 and/or imprisonment of up to 5 years.<br /></span>';				
				ID162155D='<span class=\\\"mov_name\\\">Section 805: Review of Federal Sentencing Guidelines for obstruction of justice and extensive criminal fraud</span><span class=\"mov_desc\">Maximum penalty for mail and wire fraud increased from 5 to 10 years.<br />Creates a crime for tampering with a record or otherwise impeding any official proceeding.<br />SEC given authority to seek court freeze of extraordinary payments to directors, offices, partners, controlling persons, agents of employees.<br />U.S. Sentencing Commission to review sentencing guidelines for securities and accounting fraud.<br />SEC may prohibit anyone convicted of securities fraud from being an officer or director of any publicly traded company.<br />Financial statements filed with the SEC must be certified by the CEO and CFO. The certification must state that the financial statements and disclosures fully comply with provisions of the Securities Exchange Act and that they fairly present, in all material respects, the operations and financial condition of the issuer. Maximum penalties for willful and knowing violations of this section are a fine of not more than $500,000 and/or imprisonment of up to 5 years.<br /></span>';				
				ID162158D='<span class=\\\"mov_name\\\">Section 806: Protection for employees of publicly traded companies who provide evidence of fraud</span><span class=\"mov_desc\">Maximum penalty for mail and wire fraud increased from 5 to 10 years.<br />Creates a crime for tampering with a record or otherwise impeding any official proceeding.<br />SEC given authority to seek court freeze of extraordinary payments to directors, offices, partners, controlling persons, agents of employees.<br />U.S. Sentencing Commission to review sentencing guidelines for securities and accounting fraud.<br />SEC may prohibit anyone convicted of securities fraud from being an officer or director of any publicly traded company.<br />Financial statements filed with the SEC must be certified by the CEO and CFO. The certification must state that the financial statements and disclosures fully comply with provisions of the Securities Exchange Act and that they fairly present, in all material respects, the operations and financial condition of the issuer. Maximum penalties for willful and knowing violations of this section are a fine of not more than $500,000 and/or imprisonment of up to 5 years.<br /></span>';				
				ID162161D='<span class=\\\"mov_name\\\">Section 807: Criminal penalties for defrauding shareholders of publicly traded companies</span><span class=\"mov_desc\">Maximum penalty for mail and wire fraud increased from 5 to 10 years.<br />Creates a crime for tampering with a record or otherwise impeding any official proceeding.<br />SEC given authority to seek court freeze of extraordinary payments to directors, offices, partners, controlling persons, agents of employees.<br />U.S. Sentencing Commission to review sentencing guidelines for securities and accounting fraud.<br />SEC may prohibit anyone convicted of securities fraud from being an officer or director of any publicly traded company.<br />Financial statements filed with the SEC must be certified by the CEO and CFO. The certification must state that the financial statements and disclosures fully comply with provisions of the Securities Exchange Act and that they fairly present, in all material respects, the operations and financial condition of the issuer. Maximum penalties for willful and knowing violations of this section are a fine of not more than $500,000 and/or imprisonment of up to 5 years.<br /></span>';				
				ID162116D='<span class=\\\"mov_name\\\">Section 901: Short title</span><span class=\"mov_desc\">This title may be cited as the ‘‘White-Collar Crime Penalty<br />Enhancement Act of 2002’’.</span>';				
				ID162113D='<span class=\\\"mov_name\\\">Section 902. Attempts and conspiracies to commit criminal fraud offenses.</span><span class=\"mov_desc\">(a) IN GENERAL.—Chapter 63 of title 18, United States Code,<br />is amended by inserting after section 1348 as added by this Act<br />the following:<br />‘‘§ 1349. Attempt and conspiracy<br />‘‘Any person who attempts or conspires to commit any offense<br />under this chapter shall be subject to the same penalties as those<br />prescribed for the offense, the commission of which was the object<br />of the attempt or conspiracy.<br />(b) CLERICAL AMENDMENT.—The table of sections at the beginning<br />of chapter 63 of title 18, United States Code, is amended<br />by adding at the end the following new item:<br />‘‘1349. Attempt and conspiracy.’’.</span>';				
				ID162119D='<span class=\\\"mov_name\\\">Section 903. Criminal penalties for mail and wire fraud</span><span class=\"mov_desc\">(a) MAIL FRAUD.—Section 1341 of title 18, United States Code,<br />is amended by striking ‘‘five’’ and inserting ‘‘20’’.<br />(b) WIRE FRAUD.—Section 1343 of title 18, United States Code,<br />is amended by striking ‘‘five’’ and inserting ‘‘20’’.</span>';				
				ID162122D='<span class=\\\"mov_name\\\">Section 904. Criminal penalties for violations of the employee</span><span class=\"mov_desc\">Section 501 of the Employee Retirement Income Security Act<br />of 1974 (29 U.S.C. 1131) is amended—<br />(1) by striking ‘‘$5,000’’ and inserting ‘‘$100,000’’;<br />(2) by striking ‘‘one year’’ and inserting ‘‘10 years’’; and<br />(3) by striking ‘‘$100,000’’ and inserting ‘‘$500,000’’.</span>';				
				ID162125D='<span class=\\\"mov_name\\\">Section 905. Amendment to sentencing guidelines relating to certain white-collar offenses</span><span class=\"mov_desc\">(a) DIRECTIVE TO THE UNITED STATES SENTENCING COMMISSION.<br />—Pursuant to its authority under section 994(p) of title 18,<br />United States Code, and in accordance with this section, the United<br />States Sentencing Commission shall review and, as appropriate,<br />amend the Federal Sentencing Guidelines and related policy statements<br />to implement the provisions of this Act.<br />(b) REQUIREMENTS.—In carrying out this section, the Sentencing<br />Commission shall—<br />(1) ensure that the sentencing guidelines and policy statements<br />reflect the serious nature of the offenses and the penalties<br />set forth in this Act, the growing incidence of serious<br />fraud offenses which are identified above, and the need to<br />modify the sentencing guidelines and policy statements to deter,<br />prevent, and punish such offenses;<br />(2) consider the extent to which the guidelines and policy<br />statements adequately address whether the guideline offense<br />levels and enhancements for violations of the sections amended<br />by this Act are sufficient to deter and punish such offenses,<br />and specifically, are adequate in view of the statutory increases<br />in penalties contained in this Act;<br />(3) assure reasonable consistency with other relevant directives<br />and sentencing guidelines;<br />(4) account for any additional aggravating or mitigating<br />circumstances that might justify exceptions to the generally<br />applicable sentencing ranges;<br />H. R. 3763—62<br />(5) make any necessary conforming changes to the sentencing<br />guidelines; and<br />(6) assure that the guidelines adequately meet the purposes<br />of sentencing, as set forth in section 3553(a)(2) of title 18,<br />United States Code.<br />(c) EMERGENCY AUTHORITY AND DEADLINE FOR COMMISSION<br />ACTION.—The United States Sentencing Commission is requested<br />to promulgate the guidelines or amendments provided for under<br />this section as soon as practicable, and in any event not later<br />than 180 days after the date of enactment of this Act, in accordance<br />with the procedures set forth in section 219(a) of the Sentencing<br />Reform Act of 1987, as though the authority under that Act had<br />not expired.</span>';				
				ID162128D='<span class=\\\"mov_name\\\">Section 906. Corporate responsibility for financial reports</span><span class=\"mov_desc\">(a) IN GENERAL.—Chapter 63 of title 18, United States Code,<br />is amended by inserting after section 1349, as created by this<br />Act, the following:<br />‘‘§ 1350. Failure of corporate officers to certify financial<br />reports<br />(a) CERTIFICATION OF PERIODIC FINANCIAL REPORTS.—Each<br />periodic report containing financial statements filed by an issuer<br />with the Securities Exchange Commission pursuant to section 13(a)<br />or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a)<br />or 78o(d)) shall be accompanied by a written statement by the<br />chief executive officer and chief financial officer (or equivalent<br />thereof) of the issuer.<br />‘‘(b) CONTENT.—The statement required under subsection (a)<br />shall certify that the periodic report containing the financial statements<br />fully complies with the requirements of section 13(a) or<br />15(d) of the Securities Exchange Act pf 1934 (15 U.S.C. 78m or<br />78o(d)) and that information contained in the periodic report fairly<br />presents, in all material respects, the financial condition and results<br />of operations of the issuer.<br />‘‘(c) CRIMINAL PENALTIES.—Whoever—<br />‘‘(1) certifies any statement as set forth in subsections<br />(a) and (b) of this section knowing that the periodic report<br />accompanying the statement does not comport with all the<br />requirements set forth in this section shall be fined not more<br />than $1,000,000 or imprisoned not more than 10 years, or<br />both; or<br />‘‘(2) willfully certifies any statement as set forth in subsections<br />(a) and (b) of this section knowing that the periodic<br />report accompanying the statement does not comport with all<br />the requirements set forth in this section shall be fined not<br />more than $5,000,000, or imprisoned not more than 20 years,<br />or both.’’.<br />(b) CLERICAL AMENDMENT.—The table of sections at the beginning<br />of chapter 63 of title 18, United States Code, is amended<br />by adding at the end the following:<br />‘‘1350. Failure of corporate officers to certify financial reports.’’.</span>';				
				ID161993D='<span class=\\\"mov_name\\\">Title I: Public Company Accounting Oversight Board (PCAOB)</span>';				
				ID161933D='<span class=\\\"mov_name\\\">Title II: Auditor Independence</span>';				
				ID161939D='<span class=\\\"mov_name\\\">Title III: Corporate Responsibility</span>';				
				ID161951D='<span class=\\\"mov_name\\\">Title IV: Enhanced Financial Disclosures</span>';				
				ID161975D='<span class=\\\"mov_name\\\">Title IX: White Collar Crime Penalty Enhancements</span>';				
				ID162062D='<span class=\\\"mov_name\\\">Title V: Analyst Conflicts of Interest</span>';				
				ID162068D='<span class=\\\"mov_name\\\">Title VI: Commission Resources and Authority</span>';				
				ID162083D='<span class=\\\"mov_name\\\">Title VII: Studies and Reports</span>';				
				ID162101D='<span class=\\\"mov_name\\\">Title VIII: Corporate and Criminal Fraud Accountability.</span><span class=\"mov_desc\">It is a felony to \"knowingly\" destroy or create documents to \"impede, obstruct or influence\" any existing or contemplated federal investigation.<br />Auditors are required to maintain \"all audit or review work papers\" for five years.<br />The statute of limitations on securities fraud claims is extended to the earlier of five years from the fraud, or two years after the fraud was discovered, from three years and one year, respectively.<br />Employees of issuers and accounting firms are extended \"whistleblower protection\" that would prohibit the employer from taking certain actions against employees who lawfully disclose private employer information to, among others, parties in a judicial proceeding involving a fraud claim. Whistle blowers are also granted a remedy of special damages and attorney\'s fees.<br />A new crime for securities fraud that has penalties of fines and up to 10 years imprisonment.<br /></span>';				
				ID161978D='<span class=\\\"mov_name\\\">Title X: Corporate Tax Returns</span>';				
				ID161981D='<span class=\\\"mov_name\\\">Title XI: Corporate Fraud and Accountability.</span>';				
				
			
function readCM()
{
			ID162164CM = new instCM("All SOX requirements");
ID162167CM = new instCM("All SOX requirements");
ID162104CM = new instCM("Section 1001: Sense of the Senate Regarding the Signing of Corporate Tax Returns by Chief Executive Officers.");
ID161999CM = new instCM("Section 101: Establishment; Administrative Provisions.");
ID162002CM = new instCM("Section 102: Registration with the Board.");
ID161996CM = new instCM("Section 103: Auditing, Quality Control, And Independence Standards And Rules.");
ID162005CM = new instCM("Section 104: Inspections of Registered Public Accounting Firms.");
ID162008CM = new instCM("Section 105: Investigations And Disciplinary Proceedings.");
ID162011CM = new instCM("Section 106: Foreign Public Accounting Firms.");
ID162014CM = new instCM("Section 107: Commission Oversight Of The Board.");
ID162017CM = new instCM("Section 108: Accounting Standards.");
ID162020CM = new instCM("Section 109: Funding.");
ID162131CM = new instCM("Section 1101. Short title");
ID161984CM = new instCM("Section 1102: Tampering With a Record or Otherwise Impeding an Official Proceeding");
ID162107CM = new instCM("Section 1103: Temporary Freeze Authority for the Securities and Exchange Commission.");
ID162134CM = new instCM("Section 1104. Amendment to the Federal sentencing guidelines.");
ID162110CM = new instCM("Section 1105: Authority of the Commission to Prohibit Persons from Serving as Officers or Directors.");
ID162137CM = new instCM("Section 1106. Increased criminal penatiees under securities exchange act of 1934.");
ID162140CM = new instCM("Section 1107. Retaliation against informants");
ID161990CM = new instCM("Section 201: Services Outside The Scope Of Practice Of Auditors. ");
ID161987CM = new instCM("Section 202: Preapproval Requirements.");
ID162023CM = new instCM("Section 203: Audit Partner Rotation.");
ID162026CM = new instCM("Section 204: Auditor Reports to Audit Committees.");
ID162029CM = new instCM("Section 205: Conforming Amendments.");
ID162032CM = new instCM("Section 206: Conflicts of Interest.");
ID162035CM = new instCM("Section 207: Study of Mandatory Rotation of Registered Public Accountants.");
ID162038CM = new instCM("Section 208: Commission Authority.");
ID162041CM = new instCM("Section 209: Consideration by Appropriate State Regulatory Authorities.");
ID162044CM = new instCM("Section 301: Public Company Audit Committees.");
ID161936CM = new instCM("Section 302: Corporate Responsibility For Financial Reports");
ID161942CM = new instCM("Section 303: Improper Influence on Conduct of Audits");
ID161945CM = new instCM("Section 304: Forfeiture of Certain Bonuses and Profits");
ID162047CM = new instCM("Section 305: Officer And Director Bars And Penalties");
ID161948CM = new instCM("Section 306: Insider Trades During Pension Fund Black-Out Periods.");
ID162050CM = new instCM("Section 307: Rules of Professional Responsibility for Attorneys. ");
ID162053CM = new instCM("Section 308: Fair Funds for Investors.");
ID161954CM = new instCM("Section 401: Disclosures In Periodic Reports");
ID161957CM = new instCM("Section 402: Enhanced Conflict of Interest Provisions");
ID161960CM = new instCM("Section 403: Disclosures Of Transactions Involving Management And Principal Stockholders.");
ID161963CM = new instCM("Section 404: Management Assessment Of Internal Controls");
ID162056CM = new instCM("Section 405: Exemption");
ID161966CM = new instCM("Section 406: Code of Ethics for Senior Financial Officers");
ID161969CM = new instCM("Section 407: Disclosure of Audit Committee Financial Expert");
ID162059CM = new instCM("Section 408: Enhanced Review of Periodic Disclosures by Issuers. ");
ID161972CM = new instCM("Section 409: Real Time Issuer Disclosures");
ID162065CM = new instCM("Section 501: Treatment of Securities Analysts by Registered Securities Associations and National Securities Exchanges.");
ID162071CM = new instCM("Section 601: Authorization of Appropriations.");
ID162074CM = new instCM("Section 602: Appearance and Practice Before the Commission.");
ID162077CM = new instCM("Section 603: Federal Court Authority to Impose Penny Stock Bars. ");
ID162080CM = new instCM("Section 604: Qualifications of Associated Persons of Brokers and Dealers. ");
ID162086CM = new instCM("Section 701: GAO Study and Report Regarding Consolidation of Public Accounting Firms. ");
ID162089CM = new instCM("Section 702: Commission study and report regarding credit rating agencies. ");
ID162092CM = new instCM("Section 703: Study and report on violators and violations. ");
ID162095CM = new instCM("Section 704: Study of Enforcement Actions. ");
ID162098CM = new instCM("Section 705: Study of Investment Banks.");
ID162143CM = new instCM("Section 801: Short title");
ID162146CM = new instCM("Section 802: Criminal penalties for altering documents");
ID162149CM = new instCM("Section 803: Debts nondischargeable if incurred in violation of securities fraud laws");
ID162152CM = new instCM("Section 804: Statute of limitations for securities fraud");
ID162155CM = new instCM("Section 805: Review of Federal Sentencing Guidelines for obstruction of justice and extensive criminal fraud");
ID162158CM = new instCM("Section 806: Protection for employees of publicly traded companies who provide evidence of fraud");
ID162161CM = new instCM("Section 807: Criminal penalties for defrauding shareholders of publicly traded companies");
ID162116CM = new instCM("Section 901: Short title");
ID162113CM = new instCM("Section 902. Attempts and conspiracies to commit criminal fraud offenses.");
ID162119CM = new instCM("Section 903. Criminal penalties for mail and wire fraud");
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ID162125CM = new instCM("Section 905. Amendment to sentencing guidelines relating to certain white-collar offenses");
ID162128CM = new instCM("Section 906. Corporate responsibility for financial reports");
ID161993CM = new instCM("Title I: Public Company Accounting Oversight Board (PCAOB)");
ID161933CM = new instCM("Title II: Auditor Independence");
ID161939CM = new instCM("Title III: Corporate Responsibility");
ID161951CM = new instCM("Title IV: Enhanced Financial Disclosures");
ID161975CM = new instCM("Title IX: White Collar Crime Penalty Enhancements");
ID162062CM = new instCM("Title V: Analyst Conflicts of Interest");
ID162068CM = new instCM("Title VI: Commission Resources and Authority");
ID162083CM = new instCM("Title VII: Studies and Reports");
ID162101CM = new instCM("Title VIII: Corporate and Criminal Fraud Accountability.");
ID161978CM = new instCM("Title X: Corporate Tax Returns");
ID161981CM = new instCM("Title XI: Corporate Fraud and Accountability.");
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