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H.R. 2606 118th Congress House

To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a…

Official title: To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits… Show full official titleShow less

Official title: To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes.

Introduced: April 13, 2023 See on congress.gov
Finance and Financial Sector
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Apr 13, 2023
Referred to the House Committee on Financial Services.
Apr 13, 2023
Introduced in House
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 Latest action April 13, 2023

Referred to the House Committee on Financial Services.

 Plain-English summary Congressional Research Service

This bill modifies the auditor independence standards required by the Public Company Accounting Oversight Board and the Securities and Exchange Commission. Specifically, an issuer that is a public company or has filed to become a public company must comply with certain auditor independence standards regarding audits that occurred in the fiscal year prior to the company going public.

 Related & companion bills 2
  • HR 9410 Reintroduction of To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Excha…
  • HR 2799 Expanding Access to Capital Act of 2023
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2606: To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes.. 118th Congress. Open America. https://openamerica.io/bill/118-HR-2606/
MLA
"H.R. 2606: To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-2606/.
Bluebook (legal)
H.R. 2606, 118th Cong. (2026), https://openamerica.io/bill/118-HR-2606/.
Markdown link
[H.R. 2606: To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes.](https://openamerica.io/bill/118-HR-2606/)
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