Startup Expansion and Investment Act

Summary

Startup Expansion and Investment Act - Amends the Sarbanes-Oxley Act of 2002 to revise an exception to rules prescribed by the Securities and Exchange Commission (SEC) that require the annual reports of certain publicly traded securities issuers to contain: (1) an assessment of the issuer's internal control structure and procedures for financial reporting, and (2) an attestation to such assessment by each registered public accounting firm that prepares or issues an audit report for the issuer. Permits an issuer to elect not to provide such an assessment and attestation if the issuer: (1) has a total market capitalization for the relevant reporting period of less than $1 billion; and (2) is not subject to the annual reporting requirement under the Securities Exchange Act of 1934, or has been subject to such requirement for a period fewer than 10 years. (Current law exempts issuers with an aggregate worldwide market value of the voting and non-voting common equity held by its non-affiliates of below $75 million, as of the last business day of the issuer's most recently completed second fiscal quarter.) Requires an issuer electing not to provide such assessment and attestation to disclose that decision in its next annual report.

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Timeline

1. 15 September 2011

   Introduced

   Referred to the House Committee on Financial Services.

   Source: IntroReferral

2. 15 September 2011

   Introduced

   Introduced in House

   Source: IntroReferral

3. 15 September 2011

   Introduced

   Introduced in House

   Source: IntroReferral

4. 4 October 2011

   Referred

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

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 15 September 2011 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 15 September 2011

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 15 September 2011

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 15 September 2011

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Quayle, Benjamin [R-AZ-3] · R · Sponsor
• Rep. Paul, Ron [R-TX-14] · R · Sponsor
• Rep. McHenry, Patrick T. [R-NC-10] · R · Sponsor
• Rep. Yoder, Kevin [R-KS-3] · R · Sponsor
• Rep. Hultgren, Randy [R-IL-14] · R · Sponsor
• Rep. Smith, Lamar [R-TX-21] · R · Sponsor
• Rep. Dold, Robert J. [R-IL-10] · R · Sponsor
• Rep. Grimm, Michael G. [R-NY-11] · R · Cosponsor
• Rep. Long, Billy [R-MO-7] · R · Cosponsor
• Sen. Lankford, James [R-OK] · R · Cosponsor
• Rep. Roskam, Peter J. [R-IL-6] · R · Cosponsor
• Rep. King, Peter T. [R-NY-2] · R · Cosponsor
• · hsba00 · Standing

Related records

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