Could someone tell me more about this please?  As you can see, I just got
this email and I wanted to know, amongst other things, the practical
implications.  How many companies are being sentenced?  Are these
guidelines kicking in (I assume they are mandatory)?  Do they apply to
all offences or just Federal ones?  Is it primarily environmental type
offences that are the focus or could it extend, for example, to some kind
of criminal fraud by an auditor?
 
Any info would be appreciated.
 
Thanks.
 
Sally
 
 ---------- Forwarded message ----------
Date: Tue, 1 Oct 1996 09:18:51 -0600
From: James Gaa <[log in to unmask]>
To: [log in to unmask]
Subject: ACCNET sentencing guidelines
 
The sentencing guidelines of 1991 in the U.S. provide hefty penalties for
firms that do not have systems in place to assure that legal requirements
are met. The 1995 annual report of the United States Sentencing Commission
is available on the www at:
 
http://www.ussc.gov/annrpt/annual95.htm
 
James C. Gaa                                    email:[log in to unmask]
Department of Accounting & MIS                  phone: 403-492-3053
Faculty of Business                             fax: 403-492-3325
University of Alberta
Edmonton, Alberta   T6G 2R6
Canada