Sec. 847. Small issuer exemption from internal control evaluation
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/bill/115/hr/10/rh/section-847A 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 to read as follows: Subsection
(b)shall not apply with respect to any audit report prepared for an issuer that has total market capitalization of less than $500,000,000, nor to any issuer that is a depository institution with assets of less than $1,000,000,000. .
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Sec. 847
Small issuer exemption from internal control evaluation
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