3.0.0
6769
2025-12-05T09:04:20Z
2025-12-05T09:04:20Z
House
H
HR
2023-12-13
118
https://www.congress.gov/bill/118th-congress/house-bill/6769
[Congressional Record Volume 169, Number 205 (Wednesday, December 13, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. STEFANIK:H.R. 6769.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8 of the U.S. ConstitutionThe single subject of this legislation is:To require all companies identified under the HoldingForeign Companies Accountable Act to retain independentauditors to ensure they are fully compliant with U.S. law.[Page H6943]
- hsba00
Financial Services Committee
House
Standing
  - Referred To
2023-12-13T15:02:45Z

- Trusted Foreign Auditing Act of 2023
118
3494
S
2023-12-13
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
  - Identical bill
CRS
- 2023-12-13
Referred to the House Committee on Financial Services.
IntroReferral
H11100
2
House floor actions
  - hsba00
Financial Services Committee
- 2023-12-13
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2023-12-13
Introduced in House
IntroReferral
1000
9
Library of Congress
- S001196
Rep. Stefanik, Elise M. [R-NY-21]
Elise
Stefanik
R
NY
M.
21
N
- L000569
Rep. Luetkemeyer, Blaine [R-MO-3]
Blaine
Luetkemeyer
R
MO
3
2023-12-13
True
- H001091
Rep. Hinson, Ashley [R-IA-2]
Ashley
Hinson
R
IA
2
2023-12-13
True
- N000193
Rep. Nunn, Zachary [R-IA-3]
Zachary
Nunn
R
IA
3
2023-12-13
True
- D000032
Rep. Donalds, Byron [R-FL-19]
Byron
Donalds
R
FL
19
2023-12-13
True
Finance and Financial Sector
Finance and Financial Sector
2024-01-19T17:00:26Z
00
2023-12-13
Introduced in House
2024-08-02T14:40:11Z
Trusted Foreign Auditing Act of 2023
This bill expands a securities trading prohibition currently applicable to companies that use a foreign public accounting firm not subject to inspections by the Public Company Accounting Oversight Board.
Under the bill, a company’s securities are prohibited from trade on a national securities exchange or through any other method regulated by the Securities and Exchange Commission if a company that is headquartered in a country of concern retains a compromised auditor to prepare an audit report. The bill defines a country of concern as North Korea, China, Russia, Iran, or a country identified as a threat to U.S. security in an annual report by the Office of the Director of National Intelligence. The bill defines a compromised auditor as an independent branch or office of a registered public accounting firm that is subject to the jurisdiction and laws of a country of concern, is controlled or influenced by a country of concern, or has entered into a particular type of relationship with a country of concern.
Further, board hearings to investigate and discipline registered public accounting firms must be public if a compromised auditor is a party to the hearing.

Trusted Foreign Auditing Act of 2023
- Display Title
45

Trusted Foreign Auditing Act of 2023
2024-07-24T15:19:38Z
- Short Title(s) as Introduced
101

Trusted Foreign Auditing Act of 2023
2024-05-24T13:35:00Z
Introduced in House
IH
- Official Title as Introduced
6

To amend the Sarbanes-Oxley Act of 2002 to provide for disclosure regarding foreign jurisdictions that hinder inspections, and for other purposes.
2024-03-18T22:00:56Z
Introduced in House
IH
- Introduced in House
2023-12-13T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr6769ih/xml/BILLS-118hr6769ih.xml
2023-12-13
Referred to the House Committee on Financial Services.
text/xml
EN
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