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United States · Bill · S

S. 1896 (107th)

Auditor Independence Act of 2002

referredUnited States· United States Congress· EN

Introduced

24 January 2002

Last action

Status

Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.

Sponsors

Subjects

Discovery layer

Source updated

19 August 2025

Summary

Auditor Independence Act of 2002 - Amends the Securities Exchange Act of 1934to provide that an independent public accountant who performs auditing or related services for a client is prohibited from also providing to such client during the calendar year in which such services are performed: (1) management consulting services; (2) any other service that is not related to the audit; or (3) any other service that could result in a potential conflict of interest or otherwise impair auditor independence.

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Versions

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Documents

3 official files

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Sources

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