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House Committee on Financial ServicesIntroducedOctober 8th, 2009
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Small Business SOX Compliance Relief Act
To exempt certain small businesses from the attestation requirement of section 404 of the Sarbanes-Oxley Act of 2002.
Small Business SOX Compliance Relief Act - Directs the Securities and Exchange Commission (SEC) to modify its regulations under the Sarbanes-Oxley Act of 2002 (SOX) for annual management assessments of, and reports on, internal financial controls. Requires such regulations to exempt a non-accelerated filer of a required annual report 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 assessment by the issuer's management of the effectiveness of its internal control over financial reporting (thereby extending the current moratorium on such requirement for small businesses).