by an issuer other than an emerging growth company as the Commission determines appropriate. (B) Report to Congress Prior to any rulemaking described under subparagraph (A), the Commission shall issue a report to the Congress containing a list of the findings supporting the basis of such rulemaking. . IV Risk-Based Credit Examination Act 918. Risk-Based Examinations of Nationally Recognized Statistical Rating Organizations Section 15E(p)(3)(B) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78o–7(p)(3)(B) ) is amended in the matter preceding clause (i), by inserting , as appropriate, after Each examination under subparagraph (A) shall include . V Protection of Source Code Act 919. Procedure for obtaining certain intellectual property (a) Persons under Securities Act of 1933 Section 8 of the Securities Act of 1933 ( 15 U.S.C. 77h ) is amended by adding at the end the following: (g) Procedure for obtaining certain intellectual property The Commission is not authorized to compel under this title a person to produce or furnish source code, including algorithmic trading source code or similar intellectual property that forms the basis for design of the source code, to the Commission unless the Commission first issues a subpoena. . (b) Persons under the Securities Exchange Act of 1934 Section 23 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78w ) is amended by adding at the end the following: (e) Procedure for obtaining certain intellectual property The Commission is not authorized to compel under this title a person to produce or furnish source code, including algorithmic trading source code or similar intellectual property that forms the basis for design of the source code, to the Commission unless the Commission first issues a subpoena. . (c) Investment Companies Section 31 of the Investment Company Act of 1940 ( 15 U.S.C. 80a–30 ) is amended by adding at the end the following: (e) Procedure for obtaining certain intellectual property The Commission is not authorized to compel under this title an investment