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![handle is hein.usccsset/usconset50599 and id is 1 raw text is: AUT-ENTICATED
US. GOVERNMENT
INFORMATION
GP
107TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 107-414
CORPORATE AND AUDITING ACCOUNTABILITY,
RESPONSIBILITY, AND TRANSPARENCY ACT OF 2002
APRIL 22, 2002.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. OXLEY, from the Committee on Financial Services,
submitted the following
REPORT
together with
MINORITY, ADDITIONAL, AND DISSENTING VIEWS
[To accompany H.R. 3763]
The Committee on Financial Services, to whom was referred the
bill (H.R. 3763) to protect investors by improving the accuracy and
reliability of corporate disclosures made pursuant to the securities
laws, and for other purposes, having considered the same, report
favorably thereon with an amendment and recommend that the bill
as amended do pass.
CONTENTS
Page
A m endm ent .............................................................................................................. 2
Purpose and Sum m ary ............................................................................................ 16
Background and Need for Legislation .................................................................... 18
H earings ................................................................................................................... 19
Com m ittee Consideration ........................................................................................ 20
C om m ittee V otes ...................................................................................................... 20
Com m ittee Oversight Findings ............................................................................... 34
Perform ance Goals and Objectives ......................................................................... 34
New Budget Authority, Entitlement Authority, and Tax Expenditures ............. 35
Com m ittee Cost Estim ate ....................................................................................... 35
Congressional Budget Office Estimate ................................................................... 35
Federal M andates Statem ent ................................................................................. 35
Advisory Com m ittee Statem ent .............................................................................. 35
Constitutional Authority Statem ent ..................................................................... 35
Applicability to Legislative Branch ........................................................................ 35
Section-by-Section Analysis of the Legislation ...................................................... 36
Changes in Existing Law Made by the Bill, as Reported ..................................... 48
Minority, Additional, and Dissenting Views ......................................................... 49
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