“ IN GENERAL— Chapter 63 of title 18, United States Code, is amended by inserting after section 1348 as added by this Act the following: ``Sec. 1349. Attempt and conspiracy ``Any person who attempts or conspires to commit any offense under this chapter shall be subject to the same penalties as those prescribed for the offense, the commission of which was the object of the attempt or conspiracy. ”

“ REQUIREMENTS— In carrying out this section, the Sentencing Commission shall— (1) ensure that the sentencing guidelines and policy statements reflect the serious nature of the offenses and the penalties set forth in this Act, the growing incidence of serious fraud offenses which are identified above, and the need to modify the sentencing guidelines and policy statements to deter, prevent, and punish such offenses ”

“ CLERICAL AMENDMENT— The table of sections at the beginning of chapter 63 of title 18, United States Code, is amended by adding at the end the following: ``1350. Failure of corporate officers to certify financial reports. ”