3.0.0 2606 2025-05-27T14:12:00Z 2025-05-27T14:12:00Z House H HR 2023-04-13 118 <pre>[Congressional Record Volume 169, Number 62 (Thursday, April 13, 2023)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. McHENRY:H.R. 2606.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 3:To regulate commerce with states, other nations, and NativeAmerican tribes.Article 1, Section 8, Clause 18:Authority to create laws that are necessary and proper tocarry out the laws of the landThe single subject of this legislation is:To update PCAOB and SEC auditor independence requirements.[Page H1727]</pre> hsba00 Financial Services Committee House Standing Referred To 2023-04-13T15:01:20Z Expanding Access to Capital Act of 2023 118 2799 HR 2024-03-11 Received in the Senate and Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. Related bill CRS 2023-04-13 Referred to the House Committee on Financial Services. IntroReferral H11100 2 House floor actions hsba00 Financial Services Committee 2023-04-13 Introduced in House IntroReferral Intro-H 9 Library of Congress 2023-04-13 Introduced in House IntroReferral 1000 9 Library of Congress M001156 Rep. McHenry, Patrick T. [R-NC-10] Patrick McHenry R NC 10 N Finance and Financial Sector Finance and Financial Sector 2023-04-19T18:30:21Z 00 2023-04-13 Introduced in House 2023-07-14T15:20:09Z <p>This bill modifies the auditor independence standards required by the Public Company Accounting Oversight Board and the Securities and Exchange Commission. Specifically, an issuer that is a public company or has filed to become a public company must comply with certain auditor independence standards regarding audits that occurred in the fiscal year prior to the company going public.</p> To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes. Display Title 45 To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes. 2024-07-24T15:22:51Z Official Title as Introduced 6 To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes. 2024-03-18T20:37:03Z Introduced in House IH Introduced in House 2023-04-13T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr2606ih/xml/BILLS-118hr2606ih.xml 2023-04-13 Referred to the House Committee on Financial Services. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.