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Sarbanes–Oxley Act - Findlaw

H. R. 3763 One Hundred Seventh Congressof theUnited States of AmericaAT THE SECOND SESSIONB egun and held at the City of Washington on Wednesday,the twenty-third day of January, two thousand and twoAn ActTo protect investors by improving the accuracy and reliability of corporate disclosuresmade pursuant to the securities laws, and for other it enacted by the Senate and House of Representatives ofthe United States of America in Congress assembled,SECTION 1. SHORT TITLE; TABLE OF CONTENTS.(a) SHORTTITLE. This Act may be cited as the sarbanes - oxley Act of 2002 .(b) TABLE OFCONTENTS. The table of contents for this Actis as follows:Sec.

H.R.3763—3 having jurisdiction over a registered public accounting firm or associated person thereof, with respect to the matter in question. (2) AUDIT.—The term ‘‘audit’’ means an examination of the financial statements of any issuer by an independent public

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