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United States · Bill · HR

H.R. 2727 (110th)

Small Business SOX Compliance Extension Act

referredUnited States· United States Congress· EN

Introduced

14 June 2007

Last action

17 July 2007 · Referred

Status

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

Sponsors

Rep. Garrett, Scott [R-NJ-5], Rep. Feeney, Tom [R-FL-24], Rep. Bachus, Spencer [R-AL-6], Rep. Baker, Richard H. [R-LA-6], Rep. Sessions, Pete [R-TX-17], Rep. Paul, Ron [R-TX-14], Rep. Neugebauer, Randy [R-TX-19], Rep. Royce, Edward R. [R-CA-39], Rep. Hensarling, Jeb [R-TX-5], Rep. Manzullo, Donald A. [R-IL-16], Rep. Herger, Wally [R-CA-2], Rep. McHenry, Patrick T. [R-NC-10], Rep. Akin, W. Todd [R-MO-2], Rep. Davis, Geoff [R-KY-4], Rep. Westmoreland, Lynn A. [R-GA-3], Rep. Price, Tom [R-GA-6], Rep. Bartlett, Roscoe G. [R-MD-6], Sen. Heller, Dean [R-NV], Rep. Kingston, Jack [R-GA-1], Rep. Barrett, J. Gresham [R-SC-3], Sen. Flake, Jeff [R-AZ], Rep. Walberg, Tim [R-MI-5], Rep. Lucas, Frank D. [R-OK-3], Rescom. Fortuno, Luis G. [R-PR-At Large], Rep. Lamborn, Doug [R-CO-5], Rep. Marchant, Kenny [R-TX-24], Rep. Gingrey, Phil [R-GA-11], Rep. Pitts, Joseph R. [R-PA-16], Rep. Bilbray, Brian P. [R-CA-50], Rep. Hoekstra, Peter [R-MI-2], Rep. Ryan, Paul [R-WI-1], Rep. Roskam, Peter J. [R-IL-6], Rep. Musgrave, Marilyn N. [R-CO-4], Rep. Pence, Mike [R-IN-6], Sen. Kirk, Mark Steven [R-IL], Rep. Boyda, Nancy E. [D-KS-2], Rep. Putnam, Adam H. [R-FL-12], Rep. Pearce, Stevan [R-NM-2], Rep. Souder, Mark E. [R-IN-3], Rep. Fossella, Vito [R-NY-13], Rep. Campbell, John [R-CA-48], Rep. Bachmann, Michele [R-MN-6], Rep. Biggert, Judy [R-IL-13], Rep. English, Phil [R-PA-3], Rep. Fallin, Mary [R-OK-5], Rep. McCotter, Thaddeus G. [R-MI-11], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Boren, Dan [D-OK-2]

Subjects

Taxation

Source updated

14 August 2025

Taxation

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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).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 14 June 2007

    Introduced

    Referred to the House Committee on Financial Services.

    Source: IntroReferral

  2. 14 June 2007

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 14 June 2007

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 17 July 2007

    Referred

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

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 14 June 2007

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  • Introduced in House (PDF)

    Introduced in House · EN · 14 June 2007

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  • Introduced in House

    summary · EN · 14 June 2007

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Sponsors

Showing 48 of 54 sponsors and actors.

Related records

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Sources

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