[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 2184 Engrossed in Senate (ES)]

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117th CONGRESS
  1st Session
                                S. 2184

_______________________________________________________________________

                                 AN ACT


 
    To amend the Sarbanes-Oxley Act of 2002 to institute a trading 
  prohibition for certain issuers that retain public accounting firms 
    that have not been subject to inspection by the Public Company 
          Accounting Oversight Board, and for other purposes.

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

SECTION 1. TRADING PROHIBITION FOR 2 CONSECUTIVE NON-INSPECTION YEARS.

    Section 104(i) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 
7214(i)) is amended--
            (1) in paragraph (2)(A)(ii), by striking ``the foreign 
        jurisdiction described in clause (i)'' and inserting ``a 
        foreign jurisdiction''; and
            (2) in paragraph (3)--
                    (A) in the paragraph heading, by striking ``3'' and 
                inserting ``2''; and
                    (B) in subparagraph (A), in the matter preceding 
                clause (i), by striking ``3'' and inserting ``2''.

            Passed the Senate June 22, 2021.

            Attest:

                                                             Secretary.
117th CONGRESS

  1st Session

                                S. 2184

_______________________________________________________________________

                                 AN ACT

    To amend the Sarbanes-Oxley Act of 2002 to institute a trading 
  prohibition for certain issuers that retain public accounting firms 
    that have not been subject to inspection by the Public Company 
          Accounting Oversight Board, and for other purposes.