I 111th CONGRESS 1st Session H. R. 3775 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.

1.

Short title

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

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.