H.R. 3655 · 112th Congress
Small Business Access to Capital Act of 2011
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Never voted on. It didn't reach a floor vote before the 112th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
RoyceSponsor5 cosponsors · 5 R
5 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Small Business Access to Capital Act of 2011 - Amends the Sarbanes-Oxley Act of 2002 to revise the small issuer exemption from the requirement that each registered public accounting firm that prepares or issues the audit report for a securities issuer attest to, and report on, the issuer's management assessment of the effectiveness of its internal control…
What it does: CRS summary · Introduced in House · Dec 13, 2011
Small Business Access to Capital Act of 2011 - Amends the Sarbanes-Oxley Act of 2002 to revise the small issuer exemption from the requirement that each registered public accounting firm that prepares or issues the audit report for a securities issuer attest to, and report on, the issuer's management assessment of the effectiveness of its internal control structure and procedures for financial reporting. Specifies that this requirement shall not apply to an issuer that has a total public float for the relevant reporting period of less than $1 billion.
Prohibits this Act from being construed to relieve or exempt an issuer from the internal control reporting and assessment requirements of the Sarbanes-Oxley Act of 2002, or from its requirement that officers of the issuer certify certain annual and quarterly reports.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Small Business Access to Capital Act of 2011
Latest action (Jan 12, 2012): Referred to the Subcommittee on Capital Markets and Government Sponsored Enterprises.
Policy area: Finance and Financial Sector · Origin: House · Introduced: Dec 13, 2011
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.