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HR 5184 107th Congress House

Corporate Auditing Integrity Act of 2002

Official title: To establish an Office of Audit Review within the Securities and Exchange Commission to oversee the audits of certain public companies.

Introduced: July 23, 2002 Introduced by: Davis, Danny K. Democratic · Illinois See on congress.gov
Finance and Financial Sector AccountingAccounting and auditingAdministrative feesAdministrative procedure
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AuditingAuditing and auditorsBusiness ethicsCommerceConflict of interestsCongressCongressional reporting requirementsCorporate collapseEconomics and Public FinanceExecutive reorganizationFinancial statementsGovernment Operations and PoliticsIndependent regulatory commissionsInformation disclosure (Securities law)Labor and Employment
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 19, 2002
Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises.
Jul 24, 2002
Sponsor introductory remarks on measure. (CR E1337-1338)
Jul 23, 2002
Referred to the House Committee on Financial Services.
Jul 23, 2002
Introduced in House
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 Latest action August 19, 2002

Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises.

 Plain-English summary Congressional Research Service
Corporate Auditing Integrity Act of 2002 - Directs the Securities and Exchange Commission (SEC) to establish within its Division of Corporate Finance the Office of Audit Review to participate in and supervise all stages of the audit of a public company.

Instructs the SEC to: (1) establish fee assessments to recover Office expenses; and (2) establish criteria to determine which public companies shall be subject to enhanced oversight by the Office. Requires such criteria to include: (1) the size and nature of the public company; (2) the company's participation in recent mergers; (3) other key factors including labor relations, marketing programs, new products, research, and development; and (4) any other circumstances the SEC identifies as posing a high risk of business failure or wrong doing.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 5184: Corporate Auditing Integrity Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-5184/
MLA
"H.R. 5184: Corporate Auditing Integrity Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-5184/.
Bluebook (legal)
H.R. 5184, 107th Cong. (2026), https://openamerica.io/bill/107-HR-5184/.
Markdown link
[H.R. 5184: Corporate Auditing Integrity Act of 2002](https://openamerica.io/bill/107-HR-5184/)
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