107th Congress / Bills / S 2673

Title

An original bill to improve quality and transparency in financial reporting and independent audits and accounting services for public companies, to create a Public Company Accounting Oversight Board, to enhance the standard setting process for accounting practices, to strengthen the independence of firms that audit public companies, to increase corporate responsibility and the usefulness of corporate financial disclosure, to protect the objectivity and independence of securities analysts, to improve Securities and Exchange Commission resources and oversight, and for other purposes.

Read more information on this bill at the Library of Congress.

Categories (What are categories?)

Accountants | Accounting | Actions and defenses | Administrative fees | Administrative procedure -- Securities and Exchange Commission | Administrative procedure -- U.S. Sentencing Commission | Administrative remedies | Auditing -- Standards | Auditors | Authorization | Bank examination | Bankruptcy | Brokers | Budgets | Business | Business ethics | Business income tax | Business records | Chief executive officers | Chief financial officers | Civil liberties | Civil rights | Communications | Competition | Confidential communications | Conflict of interests | Congress | Congressional investigations | Congressional reporting requirements | Conspiracy | Corporate accountability | Corporate collapse -- Accounting and financial statements | Corporate collapse -- Auditing and auditors | Corporate collapse -- Corporate governance | Corporate collapse -- Securities regulation | Corporate corruption | Corporate mergers | Corporation directors | Corporation taxes | Corporations | Credit bureaus | Credit unions | Criminal investigation | Criminal justice | Criminal negligence | Debtor and creditor | Disciplining of employees | Discrimination in employment | Dismissal of employees | Economic impact statements | Economic policy | Education | Electronic data interchange | Evidence (Law) | Executive compensation | Executive departments | Executives | Federal employees | Federal incorporation | Finance | Financial research | Financial statements | Fines (Penalties) | Foreign corporations | Fraud | Freedom of information | Fringe benefits | Government employees | Government information | Government paperwork | Governmental investigations | Higher education | Income tax | Incorporation | Independent regulatory commissions | Information disclosure (Securities law) | Injunctions | Insider trading in securities | Insurance companies | Internet | Investment advisers | Investment analysis | Investment banking | Investors | Labor | Law | Legal ethics | Licenses | Loans | Management | Negligence | Nonprofit organizations | Obstruction of justice | Partnerships | Penny stocks | Politics and government | Postal crimes | Professional education | Professional ethics | Professional fees | Profit | Prosecution | Quality control | Removal of officials | Salaries | Savings and loan associations | Scholarships | Securities fraud | Securities industry | Securities regulation | Sentences (Criminal procedure) | Sentencing guidelines | Social services | State and local government | State politics and government | Stockholders | Stocks | Subpoena | Supervision of employees | Swaps (Finance) | Tax returns | Taxation | Technology | Telecommunication | Trade | Trusts and trustees | Valuation | Wage restitution | Whistle blowing | White collar crime | Witnesses

Votes on this bill

Date	Chamber	Result	Vote
7/15/02	Senate	Passed	Session 2, roll call 176: On Passage of the Bill S. 2673, as amended; Public Company Accounting Reform and Investor Protection Act of 2002
7/15/02	Senate	Agreed to	Session 2, roll call 175: On the Amendment Edwards Amdt. No. 4187, as amended; To address rules of professional responsibility for attorneys.
7/15/02	Senate	Agreed to	Session 2, roll call 174: On the Amendment Carnahan Amdt. No. 4286; To require timely and public disclosure of transactions involving management and principal stockholders.
7/11/02	Senate	Agreed to	Session 2, roll call 172: On the Motion to Table Motion to Table McConnell Amdt. No. 4200; To modify attorney practices relating to clients, and for other purposes.
7/10/02	Senate	Agreed to	Session 2, roll call 171: On the Amendment Lott Amdt. No. 4188; To deter fraud and abuse by corporate executives.
7/10/02	Senate	Agreed to	Session 2, roll call 170: On the Amendment Biden Amdt. No. 4186, as further modified; To increase criminal penalties relating to conspiracy, mail fraud, wire fraud, and certain ERISA violations, and for other purposes.
7/10/02	Senate	Agreed to	Session 2, roll call 169: On the Amendment Leahy Amdt. No. 4185; To provide for criminal prosecution of persons who alter or destroy evidence in certain Federal investigations or defraud investors of publicly traded securities, and for other purposes.
7/10/02	Senate	Agreed to	Session 2, roll call 168: On the Motion to Table Motion to Table McConnell Amdt. No. 4175; To provide for certification of financial reports by labor organizations and to improve quality and transparency in financial reporting and independent audits and accounting services for labor organizations.