<mods xmlns="http://www.loc.gov/mods/v3" xmlns:exslt="http://exslt.org/common" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" version="3.3" ID="P0b002ee18033fc3f">
<name type="corporate">
 <namePart>United States Government Printing Office</namePart>
 <role>
  <roleTerm type="text" authority="marcrelator">printer</roleTerm>
  <roleTerm type="code" authority="marcrelator">prt</roleTerm>
</role>
 <role>
  <roleTerm type="text" authority="marcrelator">distributor</roleTerm>
  <roleTerm type="code" authority="marcrelator">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Congress</namePart>
 <namePart>Senate</namePart>
 <role>
  <roleTerm type="text" authority="marcrelator">author</roleTerm>
  <roleTerm type="code" authority="marcrelator">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
</language>
<extension>
 <collectionCode>CRPT</collectionCode>
 <category>Congressional Committee Materials</category>
 <waisDatabaseName>107_cong_reports</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-09</dateIngested>
</extension>
<titleInfo>
 <title>PUBLIC COMPANY ACCOUNTING REFORM AND INVESTOR PROTECTION ACT OF 2002</title>
</titleInfo>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">2002-07-03</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
 <extent>73 p.</extent>
</physicalDescription>
<classification authority="sudocs">Y 1.1/5:</classification>
<identifier type="uri">http://www.gpo.gov/fdsys/pkg/CRPT-107srpt205</identifier>
<identifier type="local">P0b002ee18033fc3f</identifier>
<identifier type="former package identifier">f:sr205.107.txt</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-09</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2012-05-23</recordChangeDate>
 <recordIdentifier source="DGPO">CRPT-107srpt205</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>SRPT</docClass>
 <accessId>CRPT-107srpt205</accessId>
 <chamber>SENATE</chamber>
 <congress>107</congress>
 <number>205</number>
 <session>2</session>
 <isConferenceReport>false</isConferenceReport>
 <congCalendar congress="107" number="442" type="SENATE"></congCalendar>
 <isSerialSet>true</isSerialSet>
</extension>
<location>
 <url access="object in context" displayLabel="Content Detail">http://www.gpo.gov/fdsys/pkg/CRPT-107srpt205/content-detail.html</url>
 <url access="raw object" displayLabel="HTML rendition">http://www.gpo.gov/fdsys/pkg/CRPT-107srpt205/html/CRPT-107srpt205.htm</url>
 <url access="raw object" displayLabel="PDF rendition">http://www.gpo.gov/fdsys/pkg/CRPT-107srpt205/pdf/CRPT-107srpt205.pdf</url>
</location>
<identifier type="preferred citation">S. Rept. 107-205</identifier>
<abstract>The Committee on Banking, Housing and Urban Affairs reported an original bill to improve quality and transparency in financial reporting and independent audits and accounting services for public companies, to create a Public Company Accounting Oversight Board, to enhance the standard setting process for accounting practices, to strengthen the independence of firms that audit public companies, to increase corporate responsibility and the usefulness of corporate financial disclosure, to protect the objectivity and independence of securities analysts, to improve Securities and Exchange Commission resources and oversight, and for other purposes, and reports favorably thereon and recommends that the bill do pass.</abstract>
<extension>
 <searchTitle>PUBLIC COMPANY ACCOUNTING REFORM AND INVESTOR PROTECTION ACT OF 2002;S. Rept. 107-205</searchTitle>
 <granuleClass>FIRSTPART</granuleClass>
 <accessId>CRPT-107srpt205</accessId>
 <action date="2002-07-03">Ordered to be printed</action>
 <session>2</session>
 <recommendation>The Committee on Banking, Housing and Urban Affairs reported an original bill to improve quality and transparency in financial reporting and independent audits and accounting services for public companies, to create a Public Company Accounting Oversight Board, to enhance the standard setting process for accounting practices, to strengthen the independence of firms that audit public companies, to increase corporate responsibility and the usefulness of corporate financial disclosure, to protect the objectivity and independence of securities analysts, to improve Securities and Exchange Commission resources and oversight, and for other purposes, and reports favorably thereon and recommends that the bill do pass.</recommendation>
 <submittedStatement>Mr. Sarbanes, from the Committee on Banking, Housing, and Urban Affairs, submitted the following</submittedStatement>
 <bill congress="107" context="OTHER" number="2004" type="S"></bill>
 <bill congress="107" context="PRIMARY" number="2673" type="S"></bill>
 <bill congress="107" context="OTHER" number="3763" type="HR"></bill>
 <congCommittee authorityId="ssbk00" chamber="S" congress="107" type="S">
                          <name type="authority-standard">Committee on Banking, Housing, and Urban Affairs</name>
                          <name type="authority-short">Banking</name>
                    </congCommittee>
 <congMember authorityId="1017" chamber="S" congress="107" party="D" role="SUBMITTEDBY" state="MD">
                          <name type="parsed">Mr. Sarbanes</name>
                          <name type="authority-fnf">Paul S. Sarbanes</name>
                          <name type="authority-lnf">Sarbanes, Paul S.</name>
                          <name type="authority-other">Paul Spyros Sarbanes</name>
                    </congMember>
 <law congress="107" isPrivate="false" number="123"></law>
 <USCode title="15">
                          <section detail="(aa)(25)" number="77"></section>
                          <section detail="(a)(2)" number="78m"></section>
                          <section detail="(g)" number="80a-29"></section>
                    </USCode>
 <USCode title="465">
                          <section number="805"></section>
                    </USCode>
 <cfr title="17">
                          <part detail=".102" number="210"></part>
                    </cfr>
 <associatedBills>S. 2673, 107th</associatedBills>
</extension>
<name type="personal">
 <namePart>Paul S. Sarbanes</namePart>
 <affiliation>United States Senate</affiliation>
 <role>
  <roleTerm type="text" authority="marcrelator">sponsor</roleTerm>
  <roleTerm type="code" authority="marcrelator">spn</roleTerm>
</role>
 <description>United States Congress Member</description>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Congress</namePart>
 <namePart>Senate</namePart>
 <namePart>Committee on Banking, Housing, and Urban Affairs</namePart>
 <role>
  <roleTerm type="text" authority="marcrelator">associated name</roleTerm>
  <roleTerm type="code" authority="marcrelator">asn</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Senate Bill 2004  (107th Congress)</title>
</titleInfo>
 <identifier type="Congressional Bill citation">S. 2004</identifier>
 <extension>
  <congress>107</congress>
  <context>OTHER</context>
</extension>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Senate Bill 2673  (107th Congress)</title>
</titleInfo>
 <identifier type="Congressional Bill citation">S. 2673</identifier>
 <extension>
  <congress>107</congress>
  <context>PRIMARY</context>
</extension>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States House Bill 3763  (107th Congress)</title>
</titleInfo>
 <identifier type="Congressional Bill citation">H.R. 3763</identifier>
 <extension>
  <congress>107</congress>
  <context>OTHER</context>
</extension>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Code</title>
  <partNumber>Title 15 Section 77(aa)(25)</partNumber>
  <partNumber>Title 15 Section 78m(a)(2)</partNumber>
  <partNumber>Title 15 Section 80a-29(g)</partNumber>
</titleInfo>
 <identifier type="USC citation">15 U.S.C. 77(aa)(25)</identifier>
 <identifier type="USC citation">15 U.S.C. 78m(a)(2)</identifier>
 <identifier type="USC citation">15 U.S.C. 80a-29(g)</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Code</title>
  <partNumber>Title 465 Section 805</partNumber>
</titleInfo>
 <identifier type="USC citation">465 U.S.C. 805</identifier>
</relatedItem>
<relatedItem>
 <titleInfo>
  <title>United States Public Law 107-123</title>
</titleInfo>
 <identifier type="public law citation">Public Law 107-123</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>Code of Federal Regulations</title>
  <partNumber>Title 17 Part 210.102</partNumber>
</titleInfo>
 <identifier type="CFR citation">17 CFR Part  210.102</identifier>
</relatedItem>
</mods>