Corporate and Criminal Fraud Accountability Act – Overview and Summary of Requirements

• By: Staff Editor
• Date: October 07, 2011

Sections 801 to 807 of the Sarbanes Oxley Act of 2002 are known collectively as the Corporate and Criminal Fraud Accountability Act. The Act details criminal penalties for securities fraud and protects employees-turned-whistleblower of publicly traded companies from retaliatory actions by their employers.

This article gives an overview and summary of requirements of the Corporate and Criminal Fraud Accountability Act.