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United States · Bill · HR

H.R. 4886 (99th)

Financial Fraud Detection and Disclosure Act of 1986

referredUnited States· United States Congress· EN

Introduced

22 May 1986

Last action

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Status

Referred to Subcommittee on Telecommunications, Consumer Protection and Finance.

Sponsors

—

Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Financial Fraud Detection and Disclosure Act of 1986 - Amends the Securities Exchange Act of 1934 to prescribe auditing standards for the detection and disclosure of financial irregularities. Requires auditors or examiners to report suspected illegal activity detected during an audit required by the securities laws to the Securities and Exchange Commission and to appropriate law enforcement authorities. Requires such Commission to report to the Attorney General and to appropriate law enforcement authorities the information received from auditors regarding suspected illegal activity.

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Documents

1 official file

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Sources

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