PUBLIC COMPANY ACCOUNTING REFORM AND INVESTOR PROTECTION ACT

Bills and resolutions

Public Company Accounting Oversight Board: exclude privately held, non-custody brokers and dealers that are in good standing from certain requirements (see S. 2724), S6242 [29OC]

——— exempt funding from budget sequester (see S. 391), S1132 [7FE]

——— increase oversight of foreign companies listed on U.S. securities exchanges and delist firms that are out of compliance with U.S. regulators (see S. 1731), S3251 [5JN] (see H.R. 3124), H4342 [5JN]

——— promote transparency by making disciplinary proceedings open to the public (see S. 1256), S2516 [30AP]

SEC: require certain issuers to disclose information on foreign jurisdictions that prevent the Public Company Accounting Oversight Board from performing inspections (see S. 945), S2088 [28MR]

Securities: provide a temporary exemption for low-revenue issuers from certain auditor attestation requirements (see S. 452), S1275 [12FE] (see H.R. 3886), H7240 [23JY]

Remarks in Senate

Public Company Accounting Oversight Board: promote transparency by making disciplinary proceedings open to the public (S. 1256), S2522 [30AP]