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HR 4313 102th Congress House

Financial Fraud Detection and Disclosure Act

Official title: To amend the Securities Exchange Act of 1934 to impose additional fraud detection and disclosure obligations on auditors of public companies.

Introduced: February 25, 1992 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
Finance and Financial Sector AccountingAuditingFinancial statementsFines (Penalties)
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Information disclosure (Securities law)SecuritiesSecurities fraudSecurities regulation
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 10 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 22, 1992
Placed on the Union Calendar, Calendar No. 506.
Sep 22, 1992
Reported (Amended) by the Committee on Energy and Commerce. H. Rept. 102-890.
Sep 22, 1992
For Further Action See H.R.5726.
Jul 28, 1992
Committee Consideration and Mark-up Session Held.
Jul 28, 1992
Ordered to be Reported (Amended) by Voice Vote.
Jul 9, 1992
Forwarded by Subcommittee to Full Committee (Amended).
Jul 9, 1992
Subcommittee Consideration and Mark-up Session Held.
Mar 9, 1992
Referred to the Subcommittee on Telecommunications and Finance.
Feb 25, 1992
Referred to the House Committee on Energy and Commerce.
Feb 25, 1992
Introduced in House
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 Latest action September 22, 1992

Placed on the Union Calendar, Calendar No. 506.

 Plain-English summary Congressional Research Service

Financial Fraud Detection and Disclosure Act - Amends the Securities Exchange Act of 1934 to state that requirements for independent public accountant audits required of the financial statements of securities issuers must include fraud detection and disclosure procedures. Precludes auditor liability where audit findings or reports are made in good faith and in compliance with this Act.

 Related & companion bills 1
  • HR 5726 Procedurally related Securities Investor Protection Amendments of 1992
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Markey, Edward J.
Massachusetts · Feb 25, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4313: Financial Fraud Detection and Disclosure Act. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4313/
MLA
"H.R. 4313: Financial Fraud Detection and Disclosure Act." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4313/.
Bluebook (legal)
H.R. 4313, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4313/.
Markdown link
[H.R. 4313: Financial Fraud Detection and Disclosure Act](https://openamerica.io/bill/102-HR-4313/)
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