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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
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 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
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 Plain-English summary Congressional Research Service

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 July 17, 2007

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

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Republican 3
R
Lucas, Frank D.
Oklahoma · Jun 14, 2007
 R
Sessions, Pete
Texas · Jun 14, 2007
 R
Walberg, Tim
Michigan · Jun 14, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2727: Small Business SOX Compliance Extension Act. 110th Congress. Open America. https://openamerica.io/bill/110-HR-2727/
MLA
"H.R. 2727: Small Business SOX Compliance Extension Act." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-2727/.
Bluebook (legal)
H.R. 2727, 110th Cong. (2026), https://openamerica.io/bill/110-HR-2727/.
Markdown link
[H.R. 2727: Small Business SOX Compliance Extension Act](https://openamerica.io/bill/110-HR-2727/)
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