https://kpmg.com/us/en/frv/reference-library/2023/sec-adopts-interim-amendments-hfca-act.html
SEC adopts amendments to finalize HFCA Act-related rules
Final amendments establish requirements for entities with audit firms in countries restricting PCAOB inspections.
secadoptsamendmentsfinalizeact
https://hls.harvard.edu/bibliography/the-holding-foreign-companies-accountable-hfca-act-a-critique/
The Holding Foreign Companies Accountable (HFCA) Act: A Critique - Harvard Law School | Harvard Law...
the holdingforeign companies