1. Short title; table of contents (a) Short title This Act may be cited as the SEC Reform and Restructuring Act . (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Title I—SEC Regulatory Accountability Sec. 101. Consideration by the Securities and Exchange Commission of the costs and benefits of regulations and certain other agency actions of the Commission. Sec. 102. Sense of Congress relating to other regulatory entities. Sec. 103. Accountability provision relating to other regulatory entities. Title II—SEC Transparency Sec. 201. Semiannual testimony to Congress regarding activities of the Securities and Exchange Commission. Title III—SEC Cybersecurity Sec. 301. GAO audit of information technology infrastructure and handling of data. Title IV—Review the Expansion of Government Sec. 401. Periodic review of final rules required. Sec. 402. Consideration of cumulative effect of regulations required. Title V—Streamlining Public Company Accounting Oversight Sec. 501. Transfer of Public Company Accounting Oversight Board to Securities and Exchange Commission. Sec. 502. Establishment