Pub. L. 112-106, tit. I, sec. 103 (as amended)
INTERNAL CONTROLS AUDIT.
SEC. 103. INTERNAL CONTROLS AUDIT.
Section 404(b) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7262(b)) is amended by inserting “, other than an issuer that is an emerging growth company (as defined in section 3 of the Securities Exchange Act of 1934),” before “shall attest to”.