S. 2184 — what changed
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.
From Considered and Passed Senate to Engrossed in Senate. 1 section amended between Considered and Passed Senate and Engrossed in Senate.
Section 1 Trading prohibition for 2 consecutive non-inspection years
added
Section 104(i) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)) is amended—
removed
Section 104(i) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)) is amended—
renumbered
was (3)
in paragraph (2)(A)(ii), by striking “the foreign jurisdiction described in clause (i)” and inserting “a foreign jurisdiction”; and
renumbered
was (4)
in paragraph (3)—
renumbered
was (4)(2)
in the paragraph heading, by striking “3” and inserting “2”; and
renumbered
was (4)(3)
in subparagraph (A), in the matter preceding clause (i), by striking “3” and inserting “2”.