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house Bill H.R. 3775

Small Business SOX Compliance Relief Act

bill Progress

  • Not enacted
    The President has not signed this bill
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  • The house has not voted
      house Committees
      Committee on Financial Services
    IntroducedOctober 8th, 2009

Bill Details

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Small Business SOX Compliance Relief Act

Official Title

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).

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