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S.2673
Title: An original bill to improve quality and transparency in financial reporting and independent audits and accounting services for public companies, to create a Public Company Accounting Oversight Board, to enhance the standard setting process for accounting practices, to strengthen the independence of firms that audit public companies, to increase corporate responsibility and the usefulness of corporate financial disclosure, to protect the objectivity and independence of securities analysts, to improve Securities and Exchange Commission resources and oversight, and for other purposes.
Sponsor: Sen Sarbanes, Paul S. [MD] (introduced 6/25/2002) Cosponsors (None)
Related Bills: H.R.3763, H.R.5070
Latest Major Action: 7/15/2002 Passed/agreed to in Senate. Status: Passed Senate with amendments by Yea-Nay Vote. 97 - 0. Record Vote Number: 176.
Senate Reports: 107-205
Note: For further action, see H.R. 3763, which became Public Law 107-204 on 7/30/2002.
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