The COMPREHENSIVE IRAN SANCTIONS, ACCOUNTABILITY, AND DIVESTMENT ACT OF 2010 is the toughest regime of sanctions against Iran which has been put ever targeting investment in Iran's oil and gas sector, trade with Iran, providing refined petroleum products to Iran and the financial relations with Iran.

Expands Energy Sanctions

- Requiring the president to investigate investments in Iran’s energy sector and determine when such investments occurred.

- Imposes sanctions on foreign companies—including insurance, financing and shipping companies—that assist Iran in importing refined petroleum or maintaining/expanding Iran’s

- Sanctioning foreign companies investing in Iran's oil and gas sector up to USD 5 million each and USD 20 million in aggregate during 12 months.

Domestic Refining Capacity

- Sanctioning and prohibiting providing goods, services, or technology to Iran’s oil and natural gas sector.

-Imposes sanctions on parent companies if their subsidiaries engage in a sanctionable activity

Iran’s Energy Sector

-Requires a certification from a company seeking contracts with the United States that it is not engaged in sanctionable activities in Iran’s energy sector.

Imposes Mandatory Financial Sanctions

- Severely constrains U.S. banks from engaging in financial transactions with foreign banks doing business with Iran.

- Provides a legal framework for U.S. states and local governments to divest their portfolios of foreign companies involved in Iran’s energy sector.

- Strengthens the U.S. trade embargo against Iran by codifying longstanding executive orders and limiting the goods exempted from the embargo.