Amends the Sarbanes-Oxley Act to exempt certain privately held, non-carrying brokers and dealers from audit requirements.

The Small Business Audit Correction Act of 2026 amends the Sarbanes-Oxley Act of 2002 to exclude audits of privately held, non-carrying brokers and dealers in good standing from certain requirements. These brokers and dealers must not have a class of securities registered, be in compliance with financial regulations, and not have been convicted of certain felonies. The changes take effect 180 days after the bill's enactment.

Amends the Sarbanes-Oxley Act to exempt certain privately held, non-carrying brokers and dealers from audit requirements.

The Small Business Audit Correction Act of 2026 amends the Sarbanes-Oxley Act of 2002 to exclude audits of privately held, non-carrying brokers and dealers in good standing from certain requirements. These brokers and dealers must not have a class of securities registered, be in compliance with financial regulations, and not have been convicted of certain felonies. The changes take effect 180 days after the bill's enactment.