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S. 2382IntroducedSenate · nowHousePresidentLawIn committee
Sec. 3 · S. 2382

Public hearings

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Section 105(c) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7215(c)) is amended by striking paragraph (2) and inserting the following: (2) Public hearings (A) Definitions In this paragraph, the terms compromised auditor and covered issuer have the meanings given those terms in section 104(i)(1). (B) Conditions Hearings under this section shall not be public, unless— (i) a compromised auditor retained by a covered issuer is a party to the hearing; or (ii) otherwise ordered by the Board for good cause shown, with the consent of the parties to such hearing..