,,ib ,union ,cal5d> ,no4 #hi #aai? ,,congress #a/ ,session ,h4 ,r4 #ccdc ,report ,no4 #aai-aai ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #ac1 #bjbe,mr4 ,h>idopolos 7= himself & ,mrs4 ,wagn]7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,f9ancial ,s]vices ,june #c1 #bjbe,report$ ) an am5dm5t1 committ$ to ! ,committee ( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 & ord]$ to be printed,strike out all aft] ! enact+ clause & ins]t ! "p pr9t$ 9 italic,for text ( introduc$ bill1 see copy ( bill z introduc$ on ,may #ac1 #bjbe ,a ,,bill ,to am5d ! ,f$]al securities laws to specify ! p]iods = :i* f9ancial /atem5ts are requir$ to be provid$ by an em]g+ gr[? company1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,gre5light+ ,gr[? ,act4 #b4 ,f9ancial /atem5t report+ requirem5ts = em]g+ gr[? companies 7a7 ,securities ,act ( #aicc ,section #g7;a77#b7 ( ! ,securities ,act ( #aicc 7#ae ,u4,s4,c4 #gg;g7a77#b77 is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ & at ! end2 7#b7 by r$esignat+ subp>agraph 7,b7 z subp>agraph 7,c72 & 7#c7 by ins]t+ aft] subp>agraph 7,a7 ! foll[+3 7,b7 ne$ n pres5t acquir$ company f9ancial /atem5ts or in=mation o!rwise requir$ "u section #baj4c-je or section #baj4h-jd ( title #ag1 ,code ( ,f$]al ,regulations1 or any successor !reto1 = any p]iod prior to ! e>lie/ audit$ p]iod ( ! em]g+ gr[? company pres5t$ 9 connection ) its initial public (f]+ &1 !reaft]1 9 no ev5t %all an issu] t 0 an em]g+ gr[? company b is no long] an em]g+ gr[? company be requir$ to pres5t f9ancial /atem5ts ( ! issu] 7or acquir$ company f9ancial /atem5ts or in=mation o!rwise requir$ "u section #baj4c-je or section #baj4h-jd ( title #ag1 ,code ( ,f$]al ,regulations1 or any successor !reto7 = any p]iod prior to ! e>lie/ audit$ p]iod ( ! em]g+ gr[? company pres5t$ 9 connection ) its initial public (f]+2 & 4 7b7 ,securities ,ex*ange ,act ( #aicd ,section #ab7;b77#a77,k7 ( ! ,securities ,ex*ange ,act ( #aicd 7#ae ,u4,s4,c4 #ghl7b77#a77,k77 is am5d$ by /rik+ firm & ins]t+ firm1 provid$ t ! application ( an em]g+ gr[? company ne$ n pres5t acquir$ company f9ancial /atem5ts or in=mation o!rwise requir$ "u section #baj4c-je or section #baj4h-jd ( title #ag1 ,code ( ,f$]al ,regulations1 or any successor !reto1 = any p]iod prior to ! e>lie/ audit$ p]iod ( ! em]g+ gr[? company pres5t$ 9 connection ) its application &1 !reaft]1 9 no ev5t %all an issu] t 0 an em]g+ gr[? company b is no long] an em]g+ gr[? company be requir$ to pres5t f9ancial /atem5ts ( ! issu] 7or acquir$ company f9ancial /atem5ts or in=mation o!rwise requir$ "u section #baj4c-je or section #baj4h-jd ( title #ag1 ,code ( ,f$]al ,regulations1 or any successor !reto7 = any p]iod prior to ! e>lie/ audit$ p]iod ( ! em]g+ gr[? company pres5t$ 9 connection ) any application "u ?is subsection4 ,june #c1 #bjbe,report$ ) an am5dm5t1 committ$ to ! ,committee ( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 & ord]$ to be pr9t$