Sec. 3. Internal control attestation requirement exemptions

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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 those terms are defined in section 3 of the Federal Deposit Insurance Act ( 12 U.S.C. 1813 )), with consolidated assets of not greater than $1,000,000,000. .

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U.S. Code

Management assessment of internal controls
§ 7262
Definitions
§ 1813

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Sec. 3

Internal control attestation requirement exemptions

U.S.C.§ 7262

U.S.C.§ 1813

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