Due Process and Economic Competitiveness Restoration Act - Amends the Sarbanes-Oxley Act of 2002 to repeal the requirement that an issuer's annual report to shareholders must: (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedure for financial reporting; and (2) contain an assessment of the effectiveness of such internal control.
Repeals the requirement that each registered public accounting firm that prepares or issues the audit report for such issuer must attest to, and report on, the assessment made by the management of the issuer.
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