Hearing: Reassessing Sarbanes-Oxley: The Cost of Compliance in Today’s Capital Markets

Subcommittee on Capital Markets (Committee on Financial Services)

Wednesday, June 25, 2025 (10:00 AM)

2128 RHOB
Washington, D.C.

Witnesses

Dr. Abigail Allen
Associate Professor of Accounting, Marriott School of Business, Brigham Young University

Added 06/20/2025 at 03:37 PM
  • Witness Testimony [PDF] Added 06/24/2025 at 01:23 PM
  • Witness Truth in Testimony [PDF] Added 06/24/2025 at 01:23 PM
  • Witness Biography [PDF] Added 06/24/2025 at 01:23 PM

Mr. Lawrence Cunningham
Director, Weinberg Center for Corporate Governance, University of Delaware

Added 06/20/2025 at 03:37 PM
  • Witness Testimony [PDF] Added 06/24/2025 at 01:23 PM
  • Witness Truth in Testimony [PDF] Added 06/24/2025 at 01:23 PM
  • Witness Biography [PDF] Added 06/24/2025 at 01:23 PM

Mr. Frank Watanabe
President and Chief Executive Officer, Arcutis Biotherapeutics

Added 06/20/2025 at 03:37 PM
  • Witness Testimony [PDF] Added 06/24/2025 at 01:23 PM
  • Witness Truth in Testimony [PDF] Added 06/24/2025 at 01:23 PM
  • Witness Biography [PDF] Added 06/24/2025 at 01:23 PM

Mr. John Coates
Professor of Law and Economics, and Deputy Dean, Harvard Law School

Added 06/23/2025 at 02:50 PM
  • Witness Testimony [PDF] Added 06/24/2025 at 01:23 PM
  • Witness Truth in Testimony [PDF] Added 06/24/2025 at 01:23 PM
  • Witness Biography [PDF] Added 06/24/2025 at 01:23 PM

Text of Legislation

  • H.R. ___, a bill to require the Securities and Exchange Commission to revise certain thresholds related to smaller reporting companies, accelerated filers, and large accelerated filers [PDF] Added 06/20/2025 at 03:37 PM
  • H.R. ___, a bill 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 [PDF] Added 06/20/2025 at 03:37 PM

Support Documents

  • Notice [PDF]
  • Memorandum [PDF] Added 06/20/2025 at 03:37 PM

First Published: June 18, 2025 at 10:46 AM
Last Updated: June 24, 2025 at 01:23 PM