We use cookies to customise content for your subscription and for analytics. If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
On November 4, the House Financial Services Committee approved an amendment to the Investor Protection Act of 2009 (H.R. 3817) introduced by Congressmen Scott Garrett (R-N.J.) and John Adler (D-N.J.) that would exempt companies with a public float under $75 million (non-accelerated filers) from the Sarbanes-Oxley Act (SOX) Section 404(b) requirement that management’s assessment of the effectiveness of internal control over financial reporting be audited by an independent registered public accounting firm
