United States · Bill · HR
H.R. 4313 (102nd)
Financial Fraud Detection and Disclosure Act
Introduced
25 February 1992
Last action
—
Status
Placed on the Union Calendar, Calendar No. 506.
Sponsors
—
Subjects
Discovery layer
Source updated
5 February 2024
Summary
Financial Fraud Detection and Disclosure Act - Amends the Securities Exchange Act of 1934 to state that requirements for independent public accountant audits required of the financial statements of securities issuers must include fraud detection and disclosure procedures. Precludes auditor liability where audit findings or reports are made in good faith and in compliance with this Act.
This text is taken from the official record. PoliticalRepo does not editorialize.
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Votes
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Versions
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Documents
4 official files
Reported in House (text)
Reported in House (text)
Reported in House · EN
Introduced in House (text)
Introduced in House · EN
Reported to House with amendment(s)
summary · EN · 22 September 1992
Introduced in House
summary · EN · 25 February 1992
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/4313
- Open data entity: https://api.congress.gov/v3/bill/102/hr/4313