[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3775 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3775

To exempt certain small businesses from the attestation requirement of 
             section 404 of the Sarbanes-Oxley Act of 2002.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 8, 2009

  Mr. Garrett of New Jersey introduced the following bill; which was 
            referred to the Committee on Financial Services

_______________________________________________________________________

                                 A BILL


 
To exempt certain small businesses from the attestation requirement of 
             section 404 of the Sarbanes-Oxley Act of 2002.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business SOX Compliance Relief 
Act''.

SEC. 2. EXTENSION OF MORATORIUM.

    Not later than 30 days after the date of enactment of this Act, the 
Securities and Exchange Commission shall modify its regulations under 
section 404 of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7262) to 
exempt non-accelerated filers (as defined in such regulations on the 
date of enactment of this Act) from the requirements of subsection (b) 
of such section.
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