SEC Reform and Restructuring Act amends securities laws to enhance SEC transparency, cybersecurity, and regulatory accountability.

The SEC Reform and Restructuring Act amends securities laws to enhance the Securities and Exchange Commission's (SEC) transparency, cybersecurity, and regulatory accountability. It requires the SEC to provide semiannual testimony to Congress on its activities, mandates a minimum 60-day public comment period for proposed regulations, and establishes an Office of Public Accounting Oversight within the SEC to oversee audits of companies subject to securities laws.

SEC Reform and Restructuring Act amends securities laws to enhance SEC transparency, cybersecurity, and regulatory accountability.

The SEC Reform and Restructuring Act amends securities laws to enhance the Securities and Exchange Commission's (SEC) transparency, cybersecurity, and regulatory accountability. It requires the SEC to provide semiannual testimony to Congress on its activities, mandates a minimum 60-day public comment period for proposed regulations, and establishes an Office of Public Accounting Oversight within the SEC to oversee audits of companies subject to securities laws.