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![handle is hein.congrecreports/crptxafmp0001 and id is 1 raw text is: AUTHENTICATED
U.S. GOVERNMENT
INFORMATION
GP
Union Calendar No. 112
118TH CONGRESS J REPT. 118-143
1st Session HOUSE OF REPRESENTATIVES Part 1
EXPANDING ACCESS TO CAPITAL ACT OF 2023
JULY 17, 2023.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. MCHENRY, from the Committee on Financial Services,
submitted the following
R E P O R T
[To accompany H.R. 2799]
[Including cost estimate of the Congressional Budget Office]
The Committee on Financial Services, to whom was referred the
bill (H.R. 2799) to make reforms to the capital markets of the
United States, and for other purposes, having considered the same,
reports favorably thereon with an amendment and recommends
that the bill as amended do pass.
The amendment is as follows:
Strike all after the enacting clause and insert the following:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) SHORT TITLE.-This Act may be cited as the Expanding Access to Capital Act
of 2023.
(b) TABLE OF CONTENTS.-The table of contents for this Act is as follows:
Sec. 1. Short title; table of contents.
DIVISION A-STRENGTHENING PUBLIC MARKETS
TITLE I-REMOVE ABERRATIONS IN THE MARKET CAP TEST FOR TARGET COMPANY FINANCIAL
STATEMENTS
Sec. 1101. Avoiding aberrational results in requirements for acquisition and disposition financial statements.
TITLE II-HELPING STARTUPS CONTINUE TO GROW
Sec. 1201. Short title.
Sec. 1202. Emerging growth company criteria.
TITLE III-SEC AND PCAOB AUDITOR REQUIREMENTS FOR NEWLY PUBLIC COMPANIES
Sec. 1301. Auditor independence for certain past audits occurring before an issuer is a public company.
TITLE IV-EXPAND THE PROTECTION FOR RESEARCH REPORTS TO COVER ALL SECURITIES OF ALL
ISSUERS
Sec. 1401. Provision of research.
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