Corporate and Criminal Fraud Accountability Act of 2002

Corporate and Criminal Fraud Accountability Act of 2002 - Amends the Federal criminal code to set penalties for: (1) destroying, altering, or falsifying records in Federal investigations or in bankruptcy; (2) failure of an accountant who conducts an audit of an issuer of securities to maintain all documents sent, received, or created in connection with the audit for a five year period; and (3) executing a scheme to defraud in connection with a registered security, or to obtain by false pretenses money or property in connection with its purchase or sale.Directs the United States Sentencing Commission to review the Federal sentencing guidelines for obstruction of justice, and for fraud when the number of victims adversely involved is significantly greater than 50 or when it endangers the solvency or financial security of multiple victims.Amends: (1) Federal bankruptcy law to make certain debts incurred in violation of Federal or State securities laws, or common law fraud in connection with the purchase or sale of any security, non-dischargeable in bankruptcy, and to increase the amount of employees' wages protected under chapter 11 proceedings; and (2) the Federal judicial code to authorize a private right of action that involves a securities fraud-related claim to be brought by the earlier of five years after the date of the alleged violation or three years after its discovery.Authorizes a civil action to protect whistle-blowing employees against retaliation in fraud cases involving publicly traded companies.Amends the judicial code to direct the Attorney General to establish within the Department of Justice a Retirement Security Fraud Bureau.