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S. 1526 113th Congress Senate

Audit Integrity and Job Protection Act

Official title: A bill to amend the Sarbanes-Oxley Act of 2002 to prohibit the Public Company Accounting Oversight Board from requiring public companies to use specific audito… Show full official titleShow less

Official title: A bill to amend the Sarbanes-Oxley Act of 2002 to prohibit the Public Company Accounting Oversight Board from requiring public companies to use specific auditors or require the use of different auditors on a rotating basis.

Introduced: September 19, 2013 See on congress.gov
Finance and Financial Sector Accounting and auditingAdministrative law and regulatory proceduresCongressional oversightCorporate finance and management
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Financial services and investmentsGovernment corporations and government-sponsored enterprisesGovernment studies and investigationsSecurities
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 19, 2013
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
Sep 19, 2013
Introduced in Senate
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 Latest action September 19, 2013

Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.

 Plain-English summary Congressional Research Service

Audit Integrity and Job Protection Act - Amends the Sarbanes-Oxley Act of 2002 (SOX) to deny the Public Company Accounting Oversight Board any authority to require that audits conducted for a particular issuer of securities in accordance with SOX standards be conducted by specific registered public accounting firms, or that such audits be conducted for an issuer by different registered public accounting firms on a rotating basis.

Directs the Comptroller General (GAO) to update the November 2003 report, "Study on the Potential Effects of Mandatory Audit Firm Rotation," and review the potential effects (including costs and benefits) of requiring the mandatory rotation of registered public accounting firms.

Requires such update also to study: (1) whether mandatory rotation of registered public accounting firms would mitigate against potential conflicts of interest between registered public accounting firms and issuers; (2) whether such a mandatory rotation would impair audit quality due to the loss of industry or company-specific knowledge gained by a registered public accounting firm through years of experience auditing the issuer; and (3) what effect SOX has had upon registered public accounting firms' independence, and whether additional independence reforms are needed.

 Related & companion bills 1
  • HR 1564 Audit Integrity and Job Protection Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1526: Audit Integrity and Job Protection Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-1526/
MLA
"S. 1526: Audit Integrity and Job Protection Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1526/.
Bluebook (legal)
S. 1526, 113th Cong. (2026), https://openamerica.io/bill/113-S-1526/.
Markdown link
[S. 1526: Audit Integrity and Job Protection Act](https://openamerica.io/bill/113-S-1526/)
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