United States · Bill · HR
H.R. 7234 (115th)
Holding Foreign Companies Accountable Act
Introduced
10 December 2018
Last action
—
Status
Referred to the House Committee on Financial Services.
Sponsors
—
Subjects
Discovery layer
Source updated
11 August 2025
Summary
Holding Foreign Companies Accountable Act This bill requires certain issuers of securities to disclose specified information to the Securities and Exchange Commission (SEC) if the issuer has used, for its required audit report to the SEC, a foreign public accounting firm that is not subject to inspection by Public Company Accounting Oversight Board. If an issuer retains such a firm for three consecutive years, the SEC shall prohibit the issuer from trading on a national securities exchange.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 10 December 2018
Introduced in House (PDF)
Introduced in House · EN · 10 December 2018
Introduced in House
summary · EN · 10 December 2018
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/115th-congress/house-bill/7234
- Open data entity: https://api.congress.gov/v3/bill/115/hr/7234