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US S865

US S865
PCAOB Enforcement Transparency Act of 2023


summary

Introduced
03/16/2023
In Committee
03/16/2023
Crossed Over
Passed
Dead
01/03/2025

Introduced Session

118th Congress

Bill Summary

A BILL To amend the Sarbanes-Oxley Act of 2002 to promote transparency by permitting the Public Company Accounting Oversight Board to allow its disciplinary proceedings to be open to the public, and for other purposes.

AI Summary

This bill, the PCAOB Enforcement Transparency Act of 2023, aims to amend the Sarbanes-Oxley Act of 2002 to promote transparency by allowing the Public Company Accounting Oversight Board (PCAOB) to open its disciplinary proceedings to the public, unless the Board orders otherwise. Additionally, the bill removes the requirement that PCAOB determinations be published only after any stay on the imposition of sanctions has been lifted, allowing for more timely publication of these determinations.

Committee Categories

Housing and Urban Affairs

Sponsors (2)

Last Action

Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (Sponsor introductory remarks on measure: CR S832) (on 03/16/2023)

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