Amendment in the nature of a substitute sought to create the Federal Bureau of Audits to conduct an annual audit of the financial statements that are required to be submitted by reporting issuers and to be certified under the securities laws, rules or regulations.

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Amendment Number
457
Description
Amendment in the nature of a substitute sought to create the Federal Bureau of Audits to conduct an annual audit of the financial statements that are required to be submitted by reporting issuers and to be certified under the securities laws, rules or regulations.
Purpose
An amendment in the nature of a substitute numbered 4 printed in House Report 107-418 to create the Federal Bureau of Audits (FBA) to monitor corporate America's books by auditing all publicly-traded companies. The new agency would be a part of the SEC, but would maintain appropriate independence. The SEC would set the basic rules of auditing by incorporating the generally accepted auditing standards rules and making further refinements that are "necessary and appropriate in the public interest and for the protection of investors." The FBA's integrity will be ensured by several conflict of interest provisions designed to make certain that American taxpayers, investors, and employees get an accurate assessment of a corporation.
Congress
107
Type
HAMDT
Latest Action Date
Apr 24, 2002
Latest Action Text
On agreeing to the Kucinich amendment (A004) Failed by recorded vote: 39 - 381 (Roll no. 107).
Latest Action Time
13:34:30
Submitted Date
Apr 24, 2002
Chamber
House of Representatives
Update Date
Aug 15, 2021
Amendment 457 — Informed