To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes.

Summary

This bill modifies the auditor independence standards required by the Public Company Accounting Oversight Board and the Securities and Exchange Commission. Specifically, an issuer that is a public company or has filed to become a public company must comply with certain auditor independence standards regarding audits that occurred in the fiscal year prior to the company going public.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 2 December 2022

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• Introduced in House (PDF)

  Introduced in House · EN · 2 December 2022

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• Introduced in House

  summary · EN · 2 December 2022

  Open at official source

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