SOX Key Provisions
SOX Section 902:
Attempts & Conspiracies to Commit Fraud Offenses
SOX 902 is listed under Title IX, which discusses white-collar crime penalty "enhancement". A direct excerpt from the Sarbanes-Oxley Act of 2002 report for section 902:
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.