Page:United States Statutes at Large Volume 124.djvu/1885

124 STAT. 1859 PUBLIC LAW 111–203—JULY 21, 2010 complying with a request for information from any other Federal department or agency requesting the information for purposes within the scope of jurisdiction of that department or agency, or complying with an order of a court of the United States in an action brought by the United States or the Commission. For pur- poses of section 552 of title 5, United States Code, this subsection shall be considered a statute described in subsection (b)(3)(B) of such section 552. Collection of information pursuant to section 204 shall be an administrative action involving an agency against specific individuals or agencies pursuant to section 3518(c)(1) of title 44, United States Code.’’. SEC. 929J. EXPANSION OF AUDIT INFORMATION TO BE PRODUCED AND EXCHANGED. Section 106 of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7216) is amended— (1) by striking subsection (b) and inserting the following: ‘‘(b) PRODUCTION OF DOCUMENTS.— ‘‘(1) PRODUCTION BY FOREIGN FIRMS.—If a foreign public accounting firm performs material services upon which a reg- istered public accounting firm relies in the conduct of an audit or interim review, issues an audit report, performs audit work, or conducts interim reviews, the foreign public accounting firm shall— ‘‘(A) produce the audit work papers of the foreign public accounting firm and all other documents of the firm related to any such audit work or interim review to the Commission or the Board, upon request of the Commission or the Board; and ‘‘(B) be subject to the jurisdiction of the courts of the United States for purposes of enforcement of any request for such documents. ‘‘(2) OTHER PRODUCTION.—Any registered public accounting firm that relies, in whole or in part, on the work of a foreign public accounting firm in issuing an audit report, performing audit work, or conducting an interim review, shall— ‘‘(A) produce the audit work papers of the foreign public accounting firm and all other documents related to any such work in response to a request for production by the Commission or the Board; and ‘‘(B) secure the agreement of any foreign public accounting firm to such production, as a condition of the reliance by the registered public accounting firm on the work of that foreign public accounting firm.’’; (2) by redesignating subsection (d) as subsection (g); and (3) by inserting after subsection (c) the following: ‘‘(d) SERVICE OF REQUESTS OR PROCESS.— ‘‘(1) IN GENERAL.—Any foreign public accounting firm that performs work for a domestic registered public accounting firm shall furnish to the domestic registered public accounting firm a written irrevocable consent and power of attorney that des- ignates the domestic registered public accounting firm as an agent upon whom may be served any request by the Commis- sion or the Board under this section or upon whom may be served any process, pleadings, or other papers in any action brought to enforce this section.