Section 802: Criminal Penalties for Altering Documents

SOX Compliance

Section 802: Criminal Penalties for Altering Documents

This section imposes penalties of up to 20 years in jail for altering, destroying, or concealing records or documents that are relevant to a legal investigation. An accountant or auditor who knowingly and willfully violates the requirement to maintain records for five years can also be subject to up to ten years in jail.