Holding Foreign Companies Accountable Act
http://dbpedia.org/resource/Holding_Foreign_Companies_Accountable_Act
The Holding Foreign Companies Accountable Act is a 2020 law that requires companies publicly listed on stock exchanges in the United States to disclose to the United States Securities and Exchange Commission information on foreign jurisdictions that prevent the Public Company Accounting Oversight Board (PCAOB) from conducting inspections. Under the law, such companies will be banned from trading and delisted from exchanges if the PCAOB is not able to audit specified reports for three consecutive years. The bill requires such companies to declare they are not owned or controlled by Chinese government.
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《外國公司問責法案》(英語:Holding Foreign Companies Accountable Act),是美國國會一項要求在美國證券交易所上市的公司聲明它們不是由任何外國政府擁有或控制的法案。它是《薩班斯-奧克斯利法案》的修訂案,以要求這些公司向美國證券交易委員會披露妨礙進行調查的海外司法管轄區資訊。若上市公司會計監督委員會連續三年未能對相關公司作出指定的審核報告,相關公司將被禁止交易及被撤銷上市地位。
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Holding Foreign Companies Accountable Act
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外國公司問責法案
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64268348
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1122694454
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John Kennedy
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2019-03-28
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Senate
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House
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Senate
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2020-05-20
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2020-12-02
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Unanimous consent
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Unanimous voice vote
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Holding Foreign Companies Accountable Act
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2020-12-18
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116
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An Act to amend the Sarbanes-Oxley Act of 2002 to require certain issuers to disclose to the Securities and Exchange Commission information regarding foreign jurisdictions that prevent the Public Company Accounting Oversight Board from performing inspections under that Act, and for other purposes.
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The Holding Foreign Companies Accountable Act is a 2020 law that requires companies publicly listed on stock exchanges in the United States to disclose to the United States Securities and Exchange Commission information on foreign jurisdictions that prevent the Public Company Accounting Oversight Board (PCAOB) from conducting inspections. Under the law, such companies will be banned from trading and delisted from exchanges if the PCAOB is not able to audit specified reports for three consecutive years. The bill requires such companies to declare they are not owned or controlled by Chinese government.
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《外國公司問責法案》(英語:Holding Foreign Companies Accountable Act),是美國國會一項要求在美國證券交易所上市的公司聲明它們不是由任何外國政府擁有或控制的法案。它是《薩班斯-奧克斯利法案》的修訂案,以要求這些公司向美國證券交易委員會披露妨礙進行調查的海外司法管轄區資訊。若上市公司會計監督委員會連續三年未能對相關公司作出指定的審核報告,相關公司將被禁止交易及被撤銷上市地位。
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8839