HOUSE_OVERSIGHT_022494 - HOUSE_OVERSIGHT_022623
ged in similar misconduct in the past. See US. SENTENCING GUIDELINES § 8B2.1 & app. note 2 (2011). 311 This was underscored by then-SEC Commissioner Cynthia Glassman in 2003 ina speech on the SEC’s implementation of the Sarbanes-Oxley Act: “[T Jhe ultimate effectiveness of the new corporate governance rules will b
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