Sarbanes-Oxley Act of 2002

Summary

Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002 - States that the Securities and Exchange Commission (SEC) shall not accept a financial statement certified by an accountant unless such accountant is subject to oversight by a public regulatory organization (PRO), and is in good standing with it. Directs the SEC to: (1) prescribe the criteria that would permit recognition of a PRO for purposes of this Act; and (2) revise auditor independence regulations so as to exclude certain non-audit services from activities permissible for an independent auditor. Prescribes procedural guidelines for: (1) prompt notification of PRO sanctions to the SEC; and (2) SEC review of such sanctions. Prohibits an officer, director, or affiliated persons of an issuer of a registered security from exerting improper influence upon the conduct of audits. Mandates, upon SEC request, rapid disclosure of an issuer's financial condition or operations, including electronic disclosure of insider and affiliate transactions. Prohibits a ten percent beneficial owner from engaging in insider trades during pension fund blackout periods. Exempts certain such owners from this proscription. Bars a lawsuit for violation of such insider trades two years after the date the insider trade profit was realized. Permits the SEC to design exemptions. Directs the SEC to: (1) modify regulations governing corporate disclosures; (2) set minimum periodic review requirements for certain securities; and (3) study and report to specified congressional committees on rules relating to analyst conflicts of interest, corporate governance practices, enforcement actions, and credit rating agencies.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 14 February 2002

   Introduced

   Referred to the House Committee on Financial Services.

   Source: IntroReferral

2. 14 February 2002

   Introduced

   Introduced in House

   Source: IntroReferral

3. 14 February 2002

   Introduced

   Introduced in House

   Source: IntroReferral

4. 4 March 2002

   Referred

   Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises.

   Source: Committee

5. 13 March 2002

   Committee

   Committee Hearings Held.

   Source: Committee

6. 20 March 2002

   Committee

   Committee Hearings Held.

   Source: Committee

7. 9 April 2002

   Committee

   Committee Hearings Held.

   Source: Committee

8. 11 April 2002

   Committee

   Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises Discharged.

   Source: Committee

9. 11 April 2002

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

10. 16 April 2002

    Vote

    Ordered to be Reported (Amended) by the Yeas and Nays: 49 - 12.

    Source: Committee

11. 16 April 2002

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

12. 22 April 2002

    Calendars

    Placed on the Union Calendar, Calendar No. 247.

    Source: Calendars

13. 22 April 2002

    Reported

    Reported (Amended) by the Committee on Financial Services. H. Rept. 107-414.

    Source: Committee

14. 22 April 2002

    Reported

    Reported (Amended) by the Committee on Financial Services. H. Rept. 107-414.

    Source: Committee

15. 23 April 2002

    Reported

    Rules Committee Resolution H. Res. 395 Reported to House. Rule provides for consideration of H.R. 3763 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. It shall be in order to consider as an original bill for the purpose of amendment under the five-minute rule the amendment in the nature of a substitute recommended by the Committee on Financial Services now printed in the bill. Measure will be considered read. Specified amendments are in order.

    Source: Floor

16. 24 April 2002

    Floor

    Mr. LaFalce moved to recommit with instructions to Financial Services.

    Source: Floor

17. 24 April 2002

    Floor

    The previous question was ordered pursuant to the rule.

    Source: Floor

18. 24 April 2002

    Floor

    The House rose from the Committee of the Whole House on the state of the Union to report H.R. 3763.

    Source: Floor

19. 24 April 2002

    Floor

    The Clerk was authorized to correct section numbers, punctuation, and cross references, and to make other necessary technical and conforming corrections in the engrossment of H.R. 3763.

    Source: Floor

20. 24 April 2002

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

21. 24 April 2002

    Vote

    On passage Passed by recorded vote: 334 - 90 (Roll no. 110).

    Source: Floor

22. 24 April 2002

    Vote

    Passed/agreed to in House: On passage Passed by recorded vote: 334 - 90 (Roll no. 110).

    Source: Floor

23. 24 April 2002

    Vote

    On motion to recommit with instructions Failed by recorded vote: 205 - 222 (Roll no. 109). (text: CR H1589-1590)

    Source: Floor

24. 24 April 2002

    Floor

    The previous question on the motion to recommit with instructions was ordered without objection.

    Source: Floor

25. 24 April 2002

    Floor

    The Speaker designated the Honorable John E. Sweeney to act as Chairman of the Committee.

    Source: Floor

26. 24 April 2002

    Floor

    House resolved itself into the Committee of the Whole House on the state of the Union pursuant to H. Res. 395 and Rule XXIII.

    Source: Floor

27. 24 April 2002

    Floor

    Rule provides for consideration of H.R. 3763 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. It shall be in order to consider as an original bill for the purpose of amendment under the five-minute rule the amendment in the nature of a substitute recommended by the Committee on Financial Services now printed in the bill. Measure will be considered read. Specified amendments are in order.

    Source: Floor

28. 24 April 2002

    Reported

    Considered under the provisions of rule H. Res. 395. (consideration: CR H1544-1592; text of measure as reported in House: CR H1557-1563)

    Source: Floor

29. 24 April 2002

    Passed

    Rule H. Res. 395 passed House.

    Source: Floor

30. 25 April 2002

    Introduced

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

    Source: IntroReferral

31. 15 July 2002

    ResolvingDifferences

    Senate insisted on its amendment, requested a conference.

    Source: ResolvingDifferences

32. 15 July 2002

    Floor

    Measure laid before Senate by unanimous consent. (consideration: CR S6779-6793)

    Source: Floor

33. 15 July 2002

    Passed

    Passed/agreed to in Senate: Passed Senate with an amendment by Voice Vote.(text: CR S6779-6793)

    Source: Floor

34. 15 July 2002

    Discharge

    Senate Committee on Banking, Housing, and Urban Affairs discharged by Unanimous Consent.

    Source: Discharge

35. 15 July 2002

    Committee

    Senate Committee on Banking, Housing, and Urban Affairs discharged by Unanimous Consent.

    Source: Committee

36. 17 July 2002

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

37. 17 July 2002

    ResolvingDifferences

    The Speaker appointed conferees - from the Committee on Financial Services for consideration of the House bill and the Senate amendments, and modifications committed to conference: Oxley, Baker, Royce, Ney, Kelly, Cox, LaFalce, Frank, Kanjorski, and Waters.

    Source: ResolvingDifferences

38. 17 July 2002

    Floor

    DEBATE - The House proceeded with one hour of debate on the Conyers motion to instruct conferees. The instructions contained in the motion seek to require the managers on the part of the House to recede from disagreement with the provisions contained in the proposed section 1520 of Chapter 73 of Title 18 of the United States Code added by section 802, and the provisions contained in sections 804, 805 and 806 of the engrossed Senate amendment.

    Source: Floor

39. 17 July 2002

    ResolvingDifferences

    Mr. Conyers moved that the House instruct conferees.

    Source: ResolvingDifferences

40. 17 July 2002

    Passed

    On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H4838-4847)

    Source: ResolvingDifferences

41. 17 July 2002

    ResolvingDifferences

    Mr. Oxley asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.

    Source: ResolvingDifferences

42. 17 July 2002

    Floor

    Message on Senate action sent to the House.

    Source: Floor

43. 17 July 2002

    ResolvingDifferences

    Senate appointed conferee(s) Sarbanes; Dodd; Johnson; Reed; Leahy; Gramm; Shelby; Bennett; Enzi under the authority of the order of the Senate of July 15, 2002.

    Source: ResolvingDifferences

44. 19 July 2002

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

45. 19 July 2002

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

46. 24 July 2002

    ResolvingDifferences

    Conference report H. Rept. 107-610 filed.

    Source: ResolvingDifferences

47. 24 July 2002

    ResolvingDifferences

    Conference report filed: Conference report H. Rept. 107-610 filed.

    Source: ResolvingDifferences

48. 24 July 2002

    Passed

    Conferees agreed to file conference report. (text of conference report: CR H5393-5411; scroll down in Record document)

    Source: ResolvingDifferences

49. 24 July 2002

    Passed

    Conference committee actions: Conferees agreed to file conference report.(text of conference report: CR H5393-5411; scroll down in Record document)

    Source: ResolvingDifferences

50. 25 July 2002

    Passed

    Mr. Oxley brought up conference report H. Rept. 107-610 by previously agreed to special order.

    Source: ResolvingDifferences

51. 25 July 2002

    Floor

    Message on Senate action sent to the House.

    Source: Floor

52. 25 July 2002

    Vote

    Conference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 99 - 0. Record Vote Number: 192.

    Source: ResolvingDifferences

53. 25 July 2002

    ResolvingDifferences

    Conference papers: official papers held at the desk in Senate.

    Source: ResolvingDifferences

54. 25 July 2002

    Vote

    On agreeing to the conference report Agreed to by the Yeas and Nays: 423 - 3 (Roll no. 348). (consideration: CR H5462-5480)

    Source: ResolvingDifferences

55. 25 July 2002

    Passed

    Motions to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

56. 25 July 2002

    Vote

    Conference report agreed to in House: On agreeing to the conference report Agreed to by the Yeas and Nays: 423 - 3 (Roll no. 348).(consideration: CR H5462-5480)

    Source: ResolvingDifferences

57. 25 July 2002

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

58. 25 July 2002

    Floor

    DEBATE - The House proceeded with one hour of debate on the conference report. Pursuant to the order of the House on July 24, 2002, that it be in order at any time on Thursday, July 25, 2002, to consider a conference report to accompany H.R. 3763; that the conference report be considered as read; and that all points of order against the conference report and against its consideration be waived.

    Source: Floor

59. 26 July 2002

    Floor

    Presented to President.

    Source: Floor

60. 26 July 2002

    President

    Presented to President.

    Source: President

61. 30 July 2002

    Became law

    Became Public Law No: 107-204.

    Source: President

62. 30 July 2002

    Became law

    Signed by President.

    Source: BecameLaw

63. 30 July 2002

    President

    Signed by President.

    Source: President

Votes

Versions

• Enrolled Bill · — · Download file
• Public Law · 30 July 2002 · Download file
• Engrossed Amendment Senate · 16 July 2002 · Download file
• Referred in Senate · 25 April 2002 · Download file
• Engrossed in House · 24 April 2002 · Download file
• Reported in House · 22 April 2002 · Download file
• Introduced in House · 14 February 2002 · Download file

Documents

19 official files

• Enrolled Bill (text)

  Enrolled Bill · EN

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• Enrolled Bill (PDF)

  Enrolled Bill · EN

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  Vertaal document

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• Public Law (text)

  Public Law · EN · 30 July 2002

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• Public Law (PDF)

  Public Law · EN · 30 July 2002

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• Conference report filed in House

  summary · EN · 24 July 2002

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• Engrossed Amendment Senate (text)

  Engrossed Amendment Senate · EN · 16 July 2002

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• Engrossed Amendment Senate (PDF)

  Engrossed Amendment Senate · EN · 16 July 2002

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• Passed Senate amended

  summary · EN · 15 July 2002

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• Referred in Senate (text)

  Referred in Senate · EN · 25 April 2002

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• Referred in Senate (PDF)

  Referred in Senate · EN · 25 April 2002

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• Engrossed in House (text)

  Engrossed in House · EN · 24 April 2002

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• Engrossed in House (PDF)

  Engrossed in House · EN · 24 April 2002

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• Passed House amended

  summary · EN · 24 April 2002

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• Reported in House (text)

  Reported in House · EN · 22 April 2002

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• Reported in House (PDF)

  Reported in House · EN · 22 April 2002

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• Reported to House with amendment(s)

  summary · EN · 22 April 2002

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• Introduced in House (text)

  Introduced in House · EN · 14 February 2002

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• Introduced in House (PDF)

  Introduced in House · EN · 14 February 2002

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• Introduced in House

  summary · EN · 14 February 2002

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Sponsors

• Rep. Oxley, Michael G. [R-OH-4] · R · Sponsor
• Rep. Baker, Richard H. [R-LA-6] · R · Sponsor
• Rep. Boehner, John A. [R-OH-8] · R · Sponsor
• Rep. Roukema, Marge [R-NJ-5] · R · Sponsor
• Rep. Bereuter, Doug [R-NE-1] · R · Sponsor
• Rep. Bachus, Spencer [R-AL-6] · R · Sponsor
• Rep. Kelly, Sue W. [R-NY-19] · R · Sponsor
• Rep. Castle, Michael N. [R-DE-At Large] · R · Sponsor
• Rep. Royce, Edward R. [R-CA-39] · R · Sponsor
• Rep. Ney, Robert W. [R-OH-18] · R · Sponsor
• Rep. Gillmor, Paul E. [R-OH-5] · R · Sponsor
• Rep. Cox, Christopher [R-CA-48] · R · Sponsor
• Rep. LaTourette, Steven C. [R-OH-14] · R · Sponsor
• Rep. Manzullo, Donald A. [R-IL-16] · R · Sponsor
• Rep. Jones, Walter B., Jr. [R-NC-3] · R · Sponsor
• Rep. Ose, Doug [R-CA-3] · R · Sponsor
• Rep. Green, Mark [R-WI-8] · R · Sponsor
• Sen. Toomey, Patrick [R-PA] · R · Sponsor
• Rep. Shadegg, John B. [R-AZ-3] · R · Sponsor
• Rep. Fossella, Vito [R-NY-13] · R · Sponsor
• Rep. Cantor, Eric [R-VA-7] · R · Sponsor
• Rep. Hart, Melissa A. [R-PA-4] · R · Sponsor
• Rep. Ferguson, Mike [R-NJ-7] · R · Sponsor
• Rep. Rogers, Mike J. [R-MI-8] · R · Sponsor
• Rep. Tiberi, Patrick J. [R-OH-12] · R · Sponsor
• Sen. Portman, Rob [R-OH] · R · Cosponsor
• Rep. Weldon, Dave [R-FL-15] · R · Cosponsor
• Rep. Shays, Christopher [R-CT-4] · R · Cosponsor
• Rep. Grucci, Felix J., Jr. [R-NY-1] · R · Cosponsor
• Rep. King, Peter T. [R-NY-2] · R · Cosponsor
• Rep. Biggert, Judy [R-IL-13] · R · Cosponsor
• · ssbk00 · Standing
• · hsba00 · Standing

Related records

• related to → Providing for consideration of the bill (H.R. 3763) to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.
• related to ← Corporate Fraud Accountability Act of 2002
• related to ← Public Company Accounting Reform and Investor Protection Act of 2002
• related to ← Public Company Accounting Reform and Investor Protection Act of 2002
• amends ← An amendment numbered 1 printed in House Report 107-418 to make various technical and conforming changes; to strike provisions requiring companies listed on the stock exchanges to a code of ethics for senior corporate officers due to workability issues; and to retain provisions regarding disclosure of changes in issuer codes of conduct.
• amends ← An amendment in the nature of a substitute numbered 5 printed in House Report 107-418 to replace the regulatory structure in the bill with one that requires establishment of a public regulator with specified duties and authority; to modify definitions of non-audit services to make the two bans on non-audit services included in the bill effective; to provide for approval of non-audit services by the audit committee; to replace the executive responsibility provisions in the bill to require executive certification of financial statements; to improve the ability of the SEC to bar officers and directors from future service in public companies; to enable the SEC to obtain disgorgement of stock bonuses from executives who have falsified financial statements; to place limits on analyst conflicts of interest and improve corporate governance by giving audit committees oversight of auditors; and to establish an independent nominating committee for independent directors.
• amends ← An amendment in the nature of a substitute numbered 4 printed in House Report 107-418 to create the Federal Bureau of Audits (FBA) to monitor corporate America's books by auditing all publicly-traded companies. The new agency would be a part of the SEC, but would maintain appropriate independence. The SEC would set the basic rules of auditing by incorporating the generally accepted auditing standards rules and making further refinements that are "necessary and appropriate in the public interest and for the protection of investors." The FBA's integrity will be ensured by several conflict of interest provisions designed to make certain that American taxpayers, investors, and employees get an accurate assessment of a corporation.
• amends ← An amendment numbered 3 printed in House Report 107-418 to require auditors of publicly-traded companies to meet a minimum net capital requirement of not less than one-half of the annual audit revenue received by the accountant from issuers registered with the SEC.
• amends ← An amendment numbered 2 printed in House Report 107-418 to clarify that two members of the public regulatory organization (PRO) must be individuals licensed to practice public accounting, two members may be individuals licensed to practice public accouting if they have not practiced within two years of being appointed, and one member must not be licensed to practice public accounting. The amendment also specifies that all members of the PRO board must meet a standard of financial literacy as determined by the SEC.

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