# 117-hr-9410: To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes.

117-hr-9410, To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes., is a 117th Congress bill sponsored by Rep. McHenry, Patrick T. [R-NC-10] (R-NC); status Referred to the House Committee on Financial Services. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/117-hr-9410
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-hr-9410
- Congress: 117
- Title: To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes.
- Status: Referred to the House Committee on Financial Services.
- Introduced: 2022-12-02
- Sponsor: Rep. McHenry, Patrick T. [R-NC-10] (R-NC)
- Cosponsors: 0
- Policy area: Finance and Financial Sector
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill modifies the auditor independence standards required by the Public Company Accounting Oversight Board and the Securities and Exchange Commission. Specifically, an issuer that is a public company or has filed to become a public company must comply with certain auditor independence standards regarding audits that occurred in the fiscal year prior to the company going public.

## Related bills

- 117-hr-1448: PAWS for Veterans Therapy Act
- 117-hr-1193: Cardiovascular Advances in Research and Opportunities Legacy Act
- 117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servicemembers who perished in Afghanistan on August 26, 2021, during the evacuation…
- 117-hr-9589: To ensure the successful development of the electronic Income Verification Express Service of the Internal Revenue Service by amending the Taxpayer First Act t…
- 117-hr-9556: Financial Services Innovation Act of 2022
- 117-hr-9478: Improving Crowdfunding Opportunities Act

## Sources
- [117-hr-9410 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/9410)

## Related
- [117-hr-1448: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/117-hr-1448)
- [117-hr-1193: Cardiovascular Advances in Research and Opportunities Legacy Act](https://policyrisk.com/legislation/117-hr-1193)
- [117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servi…](https://policyrisk.com/legislation/117-hr-5142)
- [117-hr-9589: To ensure the successful development of the electronic Income Verification Expr…](https://policyrisk.com/legislation/117-hr-9589)
- [117-hr-9556: Financial Services Innovation Act of 2022](https://policyrisk.com/legislation/117-hr-9556)
- [117-hr-9478: Improving Crowdfunding Opportunities Act](https://policyrisk.com/legislation/117-hr-9478)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-9410 (as of 2025-11-18).