萨班斯法案（2002）Sec.1104.(2)

　　(b)CONSIDERATIONS IN REVIEW.—In carrying out this section,the Sentencing Commission is requested to—

　　(1)ensure that the sentencing guidelines and policy statements reflect the serious nature of securities,pension,and accounting fraud and the need for aggressive and appropriate law enforcement action to prevent such offenses;

　　(2)assure reasonable consistency with other relevant directives and with other guidelines;

　　(3)account for any aggravating or mitigating circumstances that might justify exceptions,including circumstances for which the sentencing guidelines currently provide sentencing enhancements;

　　(4)ensure that guideline offense levels and enhancements for an obstruction of justice offense are adequate in cases where documents or other physical evidence are actually destroyed or fabricated;

　　(5)ensure that the guideline offense levels and enhancements under United States Sentencing Guideline 2B1.1(as in effect on the date of enactment of this Act)are sufficient for a fraud offense when the number of victims adversely involved is significantly greater than 50;

　　(6)make any necessary conforming changes to the sentencing guidelines;and

　　(7)assure that the guidelines adequately meet the purposes of sentencing as set forth in section 3553(a)(2)of title 18,United States Code.