A bill 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.

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. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 2 † S 2184 ES SECTION 1. TRADING PROHIBITION FOR 2 CONSECUTIVE 1 NON-INSPECTION YEARS. 2 Section 104(i) of the Sarbanes-Oxley Act of 2002 (15 3 U.S.C. 7214(i)) is amended— 4 (1) in paragraph (2)(A)(ii), by striking ‘‘the 5 foreign jurisdiction described in clause (i)’’ and in- 6 serting ‘‘a foreign jurisdiction’’; and 7 (2) in paragraph (3)— 8 (A) in the paragraph heading, by striking 9 ‘‘3’’ and inserting ‘‘2’’; and 10 (B) in subparagraph (A), in the matter 11 preceding clause (i), by striking ‘‘3’’ and insert- 12 ing ‘‘2’’. 13 Passed the Senate June 22, 2021. Attest: Secretary. 117TH CONGRESS 1ST SESSION S. 2184 AN ACT To amend the Sarbanes-Oxley Act of 2002 to insti- tute a trading prohibition for certain issuers that retain public accounting firms that have not been subject to inspection by the Public Company Ac- counting Oversight Board, and for other pur- poses.