Corporate and Criminal Fraud Accountability Act of 2002

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Corporate and Criminal Fraud Accountability Act of 2002

The portion of the Sarbanes-Oxley Act (which strengthened accounting disclosure requirements) that states the criminal penalties for falsification or destruction of records and interference with an investigation. It also protects whistleblowers.
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Perhaps the most broadly applicable provisions of the legislation are found in Title VIII, the Corporate and Criminal Fraud Accountability Act of 2002, which establishes penalties for altering documents.
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