| |
| |
| Title I | |
| |
| |
| Establishment; Administrative Provisions | |
| |
| |
| Registration with the Board | |
| |
| |
| Auditing, Quality Control, and Independence Standards and Rules | |
| |
| |
| Inspections of Registered Public Accounting Firms | |
| |
| |
| Investigations and Disciplinary Proceedings | |
| |
| |
| Foreign Public Accounting Firms | |
| |
| |
| Commission Oversight of the Board | |
| |
| |
| Accounting Standards. Funding | |
| |
| |
| |
| Auditor Independence | |
| |
| |
| Services Outside the Scope of Practice of Auditors | |
| |
| |
| Preapproval Requirements | |
| |
| |
| Audit Partner Rotation | |
| |
| |
| Auditor Reports to Audit Committees | |
| |
| |
| Conforming Amendments | |
| |
| |
| Conflicts of Interest | |
| |
| |
| Study of Mandatory Rotation of Registered Public Accounting Firms | |
| |
| |
| Commission Authority | |
| |
| |
| Considerations by Appropriate State Regulatory Authorities | |
| |
| |
| |
| Corporate Responsibility | |
| |
| |
| Public Company Audit Committees | |
| |
| |
| Corporate Responsibility for Financial Reports | |
| |
| |
| Improper Influence on Conduct of Audits | |
| |
| |
| Forfeiture of Certain Bonuses and Profits | |
| |
| |
| Officer and Director Bars and Penalties | |
| |
| |
| Insider Trades During Pension Fund Blackout Periods | |
| |
| |
| Rules of Professional Responsibility for Attorneys | |
| |
| |
| Fair Funds for Investors | |
| |
| |
| |
| Enhanced Financial Disclosures | |
| |
| |
| Disclosures in Periodic Reports | |
| |
| |
| Enhanced Conflict of Interest Provisions | |
| |
| |
| Disclosures of Transactions Involving Management and Principal Stockholders | |
| |
| |
| Management Assessment of Internal Controls Exemption | |
| |
| |
| Code of Ethics for Senior Financial Officers | |
| |
| |
| Disclosure of Audit Committee Financial Expert | |
| |
| |
| Enhanced Review of Periodic Disclosures by Issuers | |
| |
| |
| Real Time Issuer Disclosures | |
| |
| |
| |
| Analyst Conflicts Of Interest | |
| |
| |
| Treatment of Securities Analysts by Registered Securities Associations and National Securities Exchanges | |
| |
| |
| |
| Commission Resources And Authority | |
| |
| |
| Authorization of Appropriations | |
| |
| |
| Appearance and Practice Before the Commission | |
| |
| |
| Federal Court Authority to Impose Penny Stock Bars | |
| |
| |
| Qualifications of Associated Persons of Brokers and Dealers | |
| |
| |
| |
| Studies And Reports | |
| |
| |
| GAO Study and Report Regarding Consolidation of Public Accounting Firms | |
| |
| |
| Commission Study and Report Regarding Credit Rating Agencies | |
| |
| |
| Study and Report on Violators and Violations | |
| |
| |
| Study of Enforcement Actions | |
| |
| |
| Study of Investment Banks | |
| |
| |
| |
| Corporate And Criminal Fraud Accountability | |
| |
| |
| Short Title | |
| |
| |
| Criminal Penalties for Altering Documents | |
| |
| |
| Debts Nondischargeable if Incurred in Violation of Securities Fraud Laws | |
| |
| |
| Statute of Limitations for Securities Fraud | |
| |
| |
| Review of Federal Sentencing Guidelines for Obstruction of Justice and Extensive Criminal Fraud | |
| |
| |
| Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud | |
| |
| |
| Criminal Penalties for Defrauding Shareholders of Publicly Traded Companies | |
| |
| |
| |
| White-Collar Crime Penalty Enhancements | |
| |
| |
| Short Title | |
| |
| |
| Attempts and Conspiracies to Commit Criminal Fraud Offenses | |
| |
| |
| Criminal Penalties for Mail and Wire Fraud | |
| |
| |
| Criminal Penalties for Violations of the Employee Retirement Income Security Act of 1974 Amendment to Sentencing Guidelines Relating to Certain White-Collar Offenses | |
| |
| |
| Corporate Responsibility for Financial Reports | |
| |
| |
| |
| Corporate Tax Returns | |
| |
| |
| Sense of the Senate Regarding the Signing of Corporate Tax Returns by Chief Executive Officers | |
| |
| |
| |
| Corporate Fraud And Accountability | |
| |
| |
| Short Title | |
| |
| |
| Tampering with a Record or Otherwise Impeding an Official Proceeding | |
| |
| |
| Temporary Freeze Authority for the Securities and Exchange Commission | |
| |
| |
| Amendment to the Federal Sentencing Guidelines | |
| |
| |
| Authority of the Commission to Prohibit Persons from Serving as Officers or Directors | |
| |
| |
| Increased Criminal Penalties under Securities Exchange Act of 1934 Retaliation Against Informants | |