II 116th CONGRESS 1st Session S. 452 IN THE SENATE OF THE UNITED STATES February 12, 2019 Mr. Tillis (for himself, Mr. Peters , Mr. Perdue , and Ms. Sinema ) 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.