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United States · Bill · S

S. 630 (103rd)

Financial Fraud Detection and Disclosure Act

openUnited States· United States Congress· EN

Introduced

23 March 1993

Last action

Status

Subcommittee on Securities. Hearings held.

Sponsors

Subjects

Discovery layer

Source updated

26 August 2025

Summary

Financial Fraud Detection and Disclosure Act - Amends the Securities Exchange Act of 1934 to include within statutorily mandated audit requirements specified fraud detection and disclosure procedures to be followed by an independent public accountant. Authorizes the Securities and Exchange Commission to impose civil penalties for willful violations of this Act by an independent public accountant.

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Documents

3 official files

Introduced in Senate (text)

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Sources

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