,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hhda  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #b1 #bjbj,mr4
 ,%]man 7= himself & ,mr4 ,swalwell (   
,cali=nia7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,f9ancial   
,s]vices  ,a ,,bill  ,to am5d !         
,securities ,ex*ange ,act ( #aicd to    
require t c]ta9 issu]s make disclosures 
reg>d+ g5]al l$g] acc\nts               
reconciliation1 & = o!r purposes4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,int]nal ,control ,disclosure           
,improvem5t ,act ( #bjbj4  #b4 ,g5]al   
l$g] acc\nts reconciliation ,section #ac
 ( ! ,securities ,ex*ange ,act ( #aicd  
7#ae ,u4,s4,c4 #ghm7 is am5d$ by add+ at
 ! end ! foll[+3  7s7 ,g5]al l$g]       
acc\nts reconciliation  7#a7 ,9 g5]al   
,ea* cov]$ issu] requir$ to file an     
annual or qu>t]ly report "u subsection  
7a7 %all disclose 9 t report :e!r su*   
cov]$ issu] has1 at ! "t ( su* report1  
complet$ a g5]al l$g] acc\nts           
reconciliation = ! mo/ rec5t fiscal     

qu>t] & mo/ rec5t fiscal ye>1           
respectively4  7#b7 ,cov]$ issu] def9$  
,= purposes ( ?is subsection1 ! t]m     
cov]$ issu] means an issu] ) respect to 
:i* a civil or crim9al p5alty has be5   
impos$ "u ! securities laws by reason ( 
! int]nal control ov] f9ancial report+ (
 su* issu] relat$ to ! failure ( su*    
issu] to reconcile g5]al l$g] acc\nts4  
4