Document Type
Article
Publication Date
Spring 2003
Abstract
On December 2, 2001, the Enron Corporation filed the largest bankruptcy petition in U.S. history. Losses to investors, creditors, employees, and pensioners were in the billions. Criminal investigations are ongoing. On May 1, 2003, the U.S. Sentencing Commission passed a set of amendments to the U.S. Sentencing Guidelines that will, among other things, prevent a federal district judge from awarding a sentence of straight probation to a defendant convicted at trial of an $11,000 mail fraud. This Issue of FSR tells the story of how the first of these apparently unrelated events led to the second. Put another way, this Issue is about the criminal provisions of the Sarbanes-Oxley Act and the changes in federal sentencing law they produced.
Recommended Citation
Frank O. Bowman III, Editor's Observations: The Sarbanes-Oxley Act And What Came After, 15 Fed. Sent. R. 231 (2003)
Comments
Published as Frank O. Bowman III, Editor's Observations: The Sarbanes-Oxley Act And What Came After, 15 Fed. Sent. R. 231 (2003). © 2003 by [the Regents of the University of California/Sponsoring Society or Association]. Copying and permissions notice: Authorization to copy this content beyond fair use (as specified in Sections 107 and 108 of the U. S. Copyright Law) for internal or personal use, or the internal or personal use of specific clients, is granted by [the Regents of the University of California/on behalf of the Sponsoring Society] for libraries and other users, provided that they are registered with and pay the specified fee via Rightslink® on [JSTOR (http://www.jstor.org/r/ucal)] or directly with the Copyright Clearance Center, http://www.copyright.com.