PCAOB Enforcement Transparency Act of 2021
This bill makes Public Company Accounting Oversight Board disciplinary proceedings open to the public unless the board, on its own motion or after considering the motion of a party, orders otherwise.
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 2021''.

SEC. 2. OPEN MEETINGS AUTHORIZED.

    Section 105(c)(2) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 
7215(c)(2)) is amended to read as follows:
            ``(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>
PCAOB Enforcement Transparency Act of 2021
A bill 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.
PCAOB Enforcement Transparency Act of 2021
Sen. Reed, Jack