Code · BILL · 114th Congress · H.R. 1523 (Introduced in House) — To provide relief to community banks and promote their access to capital, and for other purposes. · Sec. 4

Sec. 4. Internal control attestation requirement exemptions

83 words·~1 min read·/bill/114/hr/1523/ih/section-4

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 404(c) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7262(c) ) is amended— by striking that is neither and inserting the following: that— is neither ; by striking the period at the end and inserting ; or ; and by adding at the end the following: is an insured depository institution or a depository institution holding company (as such terms are defined, respectively, under section 3 of the Federal Deposit Insurance Act), and has less than $1,000,000,000 in consolidated assets. .

Connectionstraces to 1

Traces to 1 document

U.S. Code

Management assessment of internal controls
§ 7262

Citation graph

cites case law

Sec. 4

Internal control attestation requirement exemptions

U.S.C.§ 7262

Cites 1Cited by 0 across 0 sources