Bill Sponsor
Senate Bill 2184
117th Congress(2021-2022)
A bill to amend the Sarbanes-Oxley Act of 2002 to institute a trading prohibition for certain issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board, and for other purposes.
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Active
Passed Senate on Jun 22, 2021
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No Linkage Found
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
S. 2184 (Engrossed-in-Senate)


117th CONGRESS
1st Session
S. 2184


AN ACT

To amend the Sarbanes-Oxley Act of 2002 to institute a trading prohibition for certain issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Trading prohibition for 2 consecutive non-inspection years.

Section 104(i) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)) is amended—

(1) in paragraph (2)(A)(ii), by striking “the foreign jurisdiction described in clause (i)” and inserting “a foreign jurisdiction”; and

(2) in paragraph (3)—

(A) in the paragraph heading, by striking “3” and inserting “2”; and

(B) in subparagraph (A), in the matter preceding clause (i), by striking “3” and inserting “2”.

Passed the Senate June 22, 2021.

Attest:





Secretary  


117th CONGRESS
     1st Session
S. 2184

AN ACT
To amend the Sarbanes-Oxley Act of 2002 to institute a trading prohibition for certain issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board, and for other purposes.