HR4879-118

Introduced

To amend the Sarbanes-Oxley Act of 2002 to specify that the trading prohibition for certain Chinese issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board shall apply after 1 year, and for other purposes.

118th Congress Introduced Jul 25, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Sarbanes-Oxley Act of 2002 to specify that the trading prohibition for certain Chinese issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board shall apply after 1 year, and for other purposes., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients. The main policy domain is Foreign Policy, Government Operations.

Who Benefits and How

foreign governments, international partners, and aid recipients may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, foreign governments, international partners, and aid recipients may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H10B14DBF64104CF691A4CBA487B888ED: 1. Short title This Act may be cited as the Holding Chinese Listed Companies Accountable Act.
  • Section H88CCB61786DA42BF81A356ED285FB1A0: 2. Trading prohibition for certain Chinese issuers Section 104(i)(3) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(3)) is amended— in the paragraph...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.

At a Glance

What This Bill Does

This bill, To amend the Sarbanes-Oxley Act of 2002 to specify that the trading prohibition for certain Chinese issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board shall apply after 1 year, and for other purposes., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients.

Key Policy Areas

Foreign Policy, Government Operations

Primary Purpose

This bill, To amend the Sarbanes-Oxley Act of 2002 to specify that the trading prohibition for certain Chinese issuers that retain public accounting firms that have not been subject to inspection by the Public Company Accounting Oversight Board shall apply after 1 year, and for other purposes., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients.

Policy Domains

Foreign Policy Government Operations

Whole bill

Identified Gains
Contextual inference, no direct clause citation
  • foreign governments, international partners, and aid recipients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih

Contextual inference, no direct clause citation

Identified Costs
Contextual inference, no direct clause citation
  • federal implementing agencies
  • foreign governments, international partners, and aid recipients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih

Contextual inference, no direct clause citation

Legislative Progress

Introduced
Introduced Committee Passed
Jul 25, 2023

Mr. Luetkemeyer (for himself and Mr. Sherman) introduced the following …

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Foreign Policy Government Operations
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology