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United States · Law · S

S. 945 (116th)

Holding Foreign Companies Accountable Act

enactedUnited States· United States Congress· EN

Introduced

28 March 2019

Last action

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Status

Became Public Law No: 116-222.

Sponsors

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Subjects

Discovery layer

Source updated

5 December 2025

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Summary

Holding Foreign Companies Accountable Act This bill requires certain issuers of securities to establish that they are not owned or controlled by a foreign government. Specifically, an issuer must make this certification if the Public Company Accounting Oversight Board is unable to audit specified reports because the issuer has retained a foreign public accounting firm not subject to inspection by the board. Furthermore, if the board is unable to inspect the issuer's public accounting firm for three consecutive years, the issuer's securities are banned from trade on a national exchange.

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Documents

12 official files

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