S. 2184 — Engrossed in Senate

117th CONGRESS 1st Session S. 2184 AN ACT To amend the Sarbanes-Oxley Act of 2002 to institute a trading prohibition for certain issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board, and for other purposes. 1. Trading prohibition for 2 consecutive non-inspection years Section 104(i) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)) is amended— (1) in paragraph (2)(A)(ii), by striking the foreign jurisdiction described in clause (i) and inserting a foreign jurisdiction; and (2) in paragraph (3)— (A) in the paragraph heading, by striking 3 and inserting 2; and (B) in subparagraph (A), in the matter preceding clause (i), by striking 3 and inserting 2. Passed the Senate June 22, 2021.Secretary