Code · BILL · 114th Congress · H.R. 3891 (Introduced in House) — To amend the Sarbanes-Oxley Act of 2002 to exempt issuers with a total market capitalization of less than $2,000,000,... · Sec. 2

Sec. 2. Additional exemption from auditor attestation to internal control assessments

81 words·~1 min read·/bill/114/hr/3891/ih/section-2·

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 the period at the end and inserting ; or ; by striking prepared for an issuer and inserting the following: prepared for— an issuer ; and by adding at the end the following: an issuer that, as of the first day of the fiscal year to which the assessment described in such subsection relates, has a total market capitalization of less than $2,000,000,000. .

Connectionstraces to 1

Traces to 1 document

U.S. Code

Management assessment of internal controls
§ 7262

Citation graph

cites case law

Sec. 2

Additional exemption from auditor attestation to internal control assessments

U.S.C.§ 7262

Cites 1Cited by 0 across 0 sources