24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.31 苹果版本:8.7.31

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

萨班斯法案(2002)Sec.803.汇总

来源: www.sarbanes-oxley-forum.com 编辑: 2011/01/18 16:56:35 字体:

  SEC.803.DEBTS NONDISCHARGEABLE IF INCURRED IN VIOLATION OF SECURITIES FRAUD LAWS.

  Section 523(a)of title 11,United States Code,is amended-

  (1)in paragraph(17),by striking"or"after the semicolon;

  (2)in paragraph(18),by striking the period at the end and inserting"1473or"1473and

  (3)by adding at the end,the following:

  "(19)that-

  "(A)is for-

  "(i)the violation of any of the Federal securities laws(as that term is defined in section 3(a)(47)of the Securities Exchange Act of 1934),any of the State securities laws,or any regulation or order issued under such Federal or State securities laws;or

  "(ii)common law fraud,deceit,or manipulation in connection with the purchase or sale of any security;and

  "(B)results from-

  "(i)any judgment,order,consent order,or decree entered in any Federal or State judicial or administrative proceeding;

  "(ii)any settlement agreement entered into by the debtor;or

  "(iii)any court or administrative order for any damages,fine,penalty,citation,restitutionary payment,disgorgement payment,attorney fee,cost,or other payment owed by the debtor.".

我要纠错】 责任编辑:xyz

免费试听

  • 章小炎《财务会计与报告》

    章小炎主讲:《财务会计与报告》免费听

  • 李向祎《审计与鉴证》

    李向祎主讲:《审计与鉴证》免费听

限时免费资料

  • 美国注册会计师思维导图

    思维导图

  • 美国注册会计师学习计划

    学习计划

  • 美国注册会计师科目特点

    科目特点

  • 美国注册会计师报考指南

    报考指南

  • 美国注册会计师历年样卷

    历年样卷

  • USCPA常用财会英语词汇

    财会英语

回到顶部
折叠
网站地图

Copyright © 2000 - www.fawtography.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号