Small Business Access to Capital Act of 2011

Summary

Small Business Access to Capital Act of 2011 - Amends the Sarbanes-Oxley Act of 2002 to revise the small issuer exemption from the requirement that each registered public accounting firm that prepares or issues the audit report for a securities issuer attest to, and report on, the issuer's management assessment of the effectiveness of its internal control structure and procedures for financial reporting. Specifies that this requirement shall not apply to an issuer that has a total public float for the relevant reporting period of less than $1 billion. Prohibits this Act from being construed to relieve or exempt an issuer from the internal control reporting and assessment requirements of the Sarbanes-Oxley Act of 2002, or from its requirement that officers of the issuer certify certain annual and quarterly reports.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 December 2011

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• Introduced in House (PDF)

  Introduced in House · EN · 13 December 2011

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• Introduced in House

  summary · EN · 13 December 2011

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