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PCAOB Enforcement Transparency Act of 2025
To amend the Sarbanes-Oxley Act of 2002 to promote transparency by permitting the Public Company Accounting Oversight Board to allow its disciplinary proceedings to be open to the public, and for other purposes.
Summary
The PCAOB Enforcement Transparency Act of 2025 amends the Sarbanes-Oxley Act to open Public Company Accounting Oversight Board disciplinary hearings to the public. Currently, these hearings are private; the bill makes them public by default, though the Board may still order proceedings to be closed on its own motion or after considering a party's motion for good cause. The bill also modifies requirements for publishing disciplinary determinations to remove provisions that delayed publication pending the lifting of sanctions.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Reed, Jack [D-RI] (D-RI)
1 cosponsor
- Sen. Grassley, Chuck [R-IA] (R-IA)
Actions (2)
- Sep 19, 2025 Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (Sponsor introductory remarks on measure: CR S6793) · senate
- Sep 19, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
September 19 (legislative day, September 16), 2025
Mr. Reed (for himself and Mr. Grassley) introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs
A BILL
To amend the Sarbanes-Oxley Act of 2002 to promote transparency by permitting the Public Company Accounting Oversight Board to allow its disciplinary proceedings to be open to the public, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “PCAOB Enforcement Transparency Act of 2025”.
SEC. 2. OPEN MEETINGS AUTHORIZED.
Section 105(c) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7215(c)) is amended by striking paragraph (2) and inserting the following:
“(2) Public hearings.—Hearings under this section shall be open to the public, unless the Board, on its own motion or after considering the motion of a party, orders otherwise.”.
SEC. 3. PUBLICATION OF DETERMINATIONS.
Section 105(d)(1)(C) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7215(d)(1)(C)) is amended by striking “(once any stay on the imposition of such sanction has been lifted)”. <all>
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