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“No individual or entity is above the law,” Leslie Caldwell said Tuesday in New York at a conference on global investigations. “The Criminal Division will continue to investigate and prosecute corporate misconduct and, with or without corporate cooperation, is committed to holding individuals accountable for criminal misconduct—whether it occurs in a boardroom, a C-suite or a regional sales office—in the U.S. or in another part of the globe.”

Caldwell, the assistant attorney general for the Criminal Division, spoke at length about the Justice Department’s new prosecution guidelines that address cooperation credit and a new focus on individual accountability. Deputy Attorney General Sally Yates rolled out the new guidelines this month at a speech at New York University School of Law.

Related: DOJ Sets Sights on Executives

Caldwell, in her remarks on Tuesday, said the new guidelines represent “a strong step forward to promote and better reflect the importance of individual accountability.”

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