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Code · BILL · 119th Congress · S. 2382 (Introduced in Senate) — To amend the Sarbanes-Oxley Act of 2002 to provide for disclosure regarding foreign jurisdictions that hinder inspect... · Sec. 3

Sec. 3. Public hearings

85 words·~1 min read·/bill/119/s/2382/is/section-3

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Section 105(c) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7215(c) ) is amended by striking paragraph
(2)and inserting the following: In this paragraph, the terms compromised auditor and covered issuer have the meanings given those terms in section 104(i)(1). Hearings under this section shall not be public, unless— a compromised auditor retained by a covered issuer is a party to the hearing; or otherwise ordered by the Board for good cause shown, with the consent of the parties to such hearing. .
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Sec. 3
Public hearings
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