HR 2727
110th Congress
House
Finance and Financial Sector
Administrative procedure
Commerce
Corporate finance
Corporate management
Financial statements
Government Operations and Politics
Government paperwork
Independent regulatory commissions
Information disclosure (Securities law)
Law
Securities and Exchange Commission
Securities regulation
Small business
Small Business SOX Compliance Extension Act
Introduced: June 14, 2007
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 17, 2007
Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises.
Jun 14, 2007
Referred to the House Committee on Financial Services.
Jun 14, 2007
Introduced in House
Plain-English summary
Small Business SOX Compliance Extension Act - Directs the Securities and Exchange Commission to modify its regulations under the Sarbanes-Oxley Act of 2002 (SOX) for annual management assessments of, and reports on, internal financial controls.
Requires such regulations to provide that a non-accelerated filer does not have to provide management's report on internal control over financial reporting until it files an annual report for its first fiscal year ending on or after December 15, 2008 (thereby extending the current moratorium on such requirements for small businesses).
What's happening now
Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises.
Committees of jurisdiction
2