S.2382

Trusted Foreign Auditing Act of 2025 amends the Sarbanes-Oxley Act to define compromised auditors and covered countries, restrict public hearings.

The Trusted Foreign Auditing Act of 2025 amends the Sarbanes-Oxley Act of 2002 to define a "compromised auditor" as an independent branch or office of a registered public accounting firm subject to the jurisdiction and laws of a covered country, or directly or indirectly controlled, directed, or materially influenced by a covered country. A "covered country" is defined as a country identified as a threat to the national security of the United States in the most recent report submitted to Congress by the Director of National Intelligence, or a covered nation as defined in section 4872(f)(2) of.