II 115th CONGRESS 1st Session S. 2126 IN THE SENATE OF THE UNITED STATES November 15, 2017 Mr. Tillis (for himself and Mr. Peters ) introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs A BILL To amend the Sarbanes-Oxley Act of 2002 to provide a temporary exemption for low-revenue issuers from certain auditor attestation requirements.