Sarbanes-Oxley Act

Section 902
Attempts and Conspiracies to Commit Criminal Fraud Offenses

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. 

b. Clerical Amendment. The table of sections at the beginning of chapter 63 of title 18, United States Code, is amended by adding at the end the following new item:

"1349. Attempt and conspiracy.".