OO under 18 U.S.C. § 371. For conspiracy offenses, the govern- ment generally need prove only that one act in furtherance of the conspiracy occurred during the limitations period, thus enabling the government to prosecute bribes paid or accounting violations occurring more than five years prior to the filing of formal charges.” There are at least two ways in which the applicable limitations period is commonly extended. First, compa- nies or individuals cooperating with DOJ may enter into a tolling agreement that voluntarily extends the limitations period. Second, under 18 US.C. § 3292, the government may seek a court order suspending the statute of limitations posed in a criminal case for up to three years in order to obtain evidence from foreign countries. Generally, the sus- pension period begins when the official request is made by the US. government to the foreign authority and ends on the date on which the foreign authority takes final action on the request.” Statute of Limitations in Civil Actions In civil cases brought by SEC, the statute of limita- tions is set by 28 U.S.C. § 2462, which provides for a five- year limitation on any “suit or proceeding for the enforce- ment of any civil fine, penalty, or forfeiture.” The five-year period begins to run “when the claim first accrued.” The five-year limitations period applies to SEC actions seek- ing civil penalties, but it does not prevent SEC from seeking equitable remedies, such as an injunction or the disgorgement of ill-gotten gains, for conduct pre-dating the five-year period. In cases against individuals who are not residents of the United States, the statute is tolled for any period when the defendants are not “found within the United States in order that proper service may be made thereon.”*!° Furthermore, companies or individuals coop- erating with SEC may enter into tolling agreements that voluntarily extend the limitations period. 35 HOUSE_OVERSIGHT_022537