The document summarizes key sections of the Sarbanes-Oxley Act of 2002 related to corporate and criminal fraud accountability. Section 801 provides the short title of the act. Section 802 establishes criminal penalties for altering or falsifying documents during federal investigations by adding sections 1519 and 1520 to title 18 of the U.S. code. Section 1519 makes it a crime to alter, destroy or falsify documents to obstruct federal investigations, and Section 1520 requires accountants to retain audit work papers and documents for 5 years.