115-HR1645 Fostering Innovation Act - Revision history

Suchen-teh at 19:09, 18 April 2017

2017-04-18T19:09:34Z

Suchen-teh at 15:17, 14 April 2017

2017-04-14T15:17:27Z

Suchen-teh at 20:23, 12 April 2017

2017-04-12T20:23:24Z

Suchen-teh at 19:49, 12 April 2017

2017-04-12T19:49:51Z

Suchen-teh at 16:19, 7 April 2017

2017-04-07T16:19:14Z

Suchen-teh at 15:51, 7 April 2017

2017-04-07T15:51:39Z

Suchen-teh at 20:03, 5 April 2017

2017-04-05T20:03:41Z

Suchen-teh at 19:49, 5 April 2017

2017-04-05T19:49:59Z

Suchen-teh at 19:49, 5 April 2017

2017-04-05T19:49:17Z

Suchen-teh: Suchen-teh moved page 114-HR1645 Fostering Innovation Act to 115-HR1645 Fostering Innovation Act without leaving a redirect

2017-04-05T19:48:39Z

Suchen-teh moved page 114-HR1645 Fostering Innovation Act to 115-HR1645 Fostering Innovation Act without leaving a redirect

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 ==Resources==
-[https://www.congress.gov/bill/115th-congress/house-bill/1645 Link to bill page]
+[https://www.congress.gov/bill/115th-congress/house-bill/1645 Link to 115th Congress bill page]
 [[Category: McCarthy]]

← Older revision		Revision as of 15:17, 14 April 2017
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	[https://www.congress.gov/bill/115th-congress/house-bill/1645 Link to bill page]		[https://www.congress.gov/bill/115th-congress/house-bill/1645 Link to bill page]

−	[[Category: McCarthy~~'s Innovation Initiative~~]]	+	[[Category: McCarthy]]

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 ==Bill Text==
-Congressional Bills 114th Congress
+To amend the Sarbanes-Oxley Act of 2002 to provide a temporary exemption for low-revenue issuers from certain auditor attestation requirements.
-th CONGRESS
+IN THE HOUSE OF REPRESENTATIVES
-d Session
+March 21, 2017
-H. R. 4139
+Ms. Sinema (for herself and Mr. Hollingsworth) introduced the following bill; which was referred to the Committee on Financial Services
-_______________________________________________________________________
+A BILL
-IN THE SENATE OF THE UNITED STATES
+This Act may be cited as the “Fostering Innovation Act of 2017”.
-May 24, 2016
+SEC. 2. TEMPORARY EXEMPTION FOR LOW-REVENUE ISSUERS.
-Received; read twice and referred to the Committee on Banking, Housing, and Urban Affairs
+Section 404 of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7262) is amended by adding at the end the following:
- A BILL
+“(d) Temporary Exemption For Low-Revenue Issuers.—
+“(A) ceased to be an emerging growth company on the last day of the fiscal year of the issuer following the fifth anniversary of the date of the first sale of common equity securities of the issuer pursuant to an effective registration statement under the Securities Act of 1933;
-    Be it enacted by the Senate and House of Representatives of the
+“(B) had average annual gross revenues of less than $50,000,000 as of its most recently completed fiscal year; and
-SECTION 1. SHORT TITLE.
+“(C) is not a large accelerated filer.
-    This Act may be cited as the ``Fostering Innovation Act of 2017''.
+“(A) AVERAGE ANNUAL GROSS REVENUES.—The term ‘average annual gross revenues’ means the total gross revenues of an issuer over its most recently completed three fiscal years divided by three.
-SEC. 2. TEMPORARY EXEMPTION FOR LOW-REVENUE ISSUERS.
+“(B) EMERGING GROWTH COMPANY.—The term ‘emerging growth company’ has the meaning given such term under section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78c).
-    Section 404 of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7262) is
+“(C) LARGE ACCELERATED FILER.—The term ‘large accelerated filer’ has the meaning given that term under section 240.12b–2 of title 17, Code of Federal Regulations, or any successor thereto.”.
 ==Resources==

@@ Line 7: / Line 7: @@
 |Has keywords=McCarthy
 }}
-===Sec. 2===
+====Sec. 2====
 This bill amends the Sarbanes-Oxley Act of 2002 with respect to the requirement that each registered public accounting firm that prepares or issues an audit report for an issuer of securities (other than an emerging growth company) shall attest to, and report on, the internal control assessment made by the issuer's management.

@@ Line 7: / Line 7: @@
 |Has keywords=McCarthy
 }}
-(Sec. 2) This bill amends the Sarbanes-Oxley Act of 2002 with respect to the requirement that each registered public accounting firm that prepares or issues an audit report for an issuer of securities (other than an emerging growth company) shall attest to, and report on, the internal control assessment made by the issuer's management.
+===Sec. 2===
 This requirement shall not apply with respect to any audit report prepared for an issuer that:

@@ Line 3: / Line 3: @@
 |Proposed in=115
 |Sponsored by=Rep. Sinema, Kyrsten (D-AZ-9)
-|Reviewing committee=House Financial Services, Senate Banking, Housing, and Urban Affairs
+|Reviewing committee=House - Financial Services, Senate - Banking, Housing, and Urban Affairs
 |Has bill status=Proposed
 |Has keywords=McCarthy
@@ Line 103: / Line 103: @@
 ==Resources==
-[https://www.congress.gov/bill/115th-congress/house-bill/1645?q=%7B%22search%22%3A%5B%22fostering+innovation+act%22%5D%7D&r=1 Link to bill page]
+[https://www.congress.gov/bill/115th-congress/house-bill/1645 Link to bill page]
 [[Category: McCarthy's Innovation Initiative]]

← Older revision		Revision as of 20:03, 5 April 2017
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	[https://www.congress.gov/bill/115th-congress/house-bill/1645?q=%7B%22search%22%3A%5B%22fostering+innovation+act%22%5D%7D&r=1 Link to bill page]		[https://www.congress.gov/bill/115th-congress/house-bill/1645?q=%7B%22search%22%3A%5B%22fostering+innovation+act%22%5D%7D&r=1 Link to bill page]
		+
		+	[[Category: McCarthy's Innovation Initiative]]

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                  Regulations, or any successor thereto.''.
-==Relevant Links==
+==Resources==
 [https://www.congress.gov/bill/115th-congress/house-bill/1645?q=%7B%22search%22%3A%5B%22fostering+innovation+act%22%5D%7D&r=1 Link to bill page]

← Older revision	Revision as of 19:48, 5 April 2017
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