Small Business SOX Compliance Extension Act

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 110th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

R GarrettSponsor

52 cosponsors · 4 D, 48 R

42 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Small Business SOX Compliance Extension Act - Directs the Securities and Exchange Commission to modify its regulations under the Sarbanes-Oxley Act of 2002 (SOX) for annual management assessments of, and reports on, internal financial controls.

What it does: CRS summary · Introduced in House · Jun 14, 2007

Requires such regulations to provide that a non-accelerated filer does not have to provide management's report on internal control over financial reporting until it files an annual report for its first fiscal year ending on or after December 15, 2008 (thereby extending the current moratorium on such requirements for small businesses).

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Small Business SOX Compliance Extension Act

Latest action (Jul 17, 2007): Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises.

Policy area: Finance and Financial Sector · Origin: House · Introduced: Jun 14, 2007

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.