{
  "id": "RL31483",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL31483",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs2819/",
      "id": "RL31483 2002-07-26",
      "date": "2002-07-26",
      "retrieved": "2005-06-11T11:21:03",
      "title": "The Sarbanes-Oxley Act of 2002: A Side-by-Side Comparison of House, Senate, and Conference Versions",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
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          "source": "LIV",
          "id": "Finance",
          "name": "Finance"
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          "id": "Securities regulation - Law and legislation",
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      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs2818/",
      "id": "RL31483 2002-07-17",
      "date": "2002-07-17",
      "retrieved": "2005-06-11T11:20:44",
      "title": "Auditing and Accounting Reform Proposals: A Side-by-Side Comparison",
      "summary": "This report compares the major provisions of three auditor and accounting reform proposals: two versions of H.R. 3763 (as passed by the House on April 24, 2002, and by the Senate on July 15, 2002), and proposed rules that the U.S. Securities and Exchange Commission (SEC) published on June 26th under its existing authority. H.R. 3763, in its House and Senate versions, and the SEC proposal seek to restore confidence in corporate reporting by enhancing the oversight of financial accounting. All three proposals would create a new oversight body to regulate independent auditors (whose certification the law requires to be affixed to the annual reports of all publicly traded corporations).",
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          "source": "LIV",
          "id": "Finance",
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        {
          "source": "LIV",
          "id": "Securities regulation - Law and legislation",
          "name": "Securities regulation - Law and legislation"
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc811682/",
      "id": "RL31483_2002Jul11",
      "date": "2002-07-11",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Auditor Reform Proposals: A Side-by-Side Comparison",
      "summary": null,
      "type": "CRS Report",
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  "topics": [
    "Economic Policy"
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}