S. 5454
Introduced in Senate · September 26, 2026September 22, 2026
Mr. Cotton introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs
A BILL
To amend the Sarbanes-Oxley Act of 2002 to exclude the audits of privately held, non-carrying brokers and dealers that are in good standing from certain requirements under title I of that Act, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Small Business Audit Correction Act of 2026”.