To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies.

Amends the Sarbanes-Oxley Act of 2002 regarding confidentiality of documents to permit the availability to a foreign auditor oversight authority of information that relates to a public accounting firm within the authority's regulatory or law enforcement jurisdiction, if the authority provides assurances of confidentiality the Public Company Accounting Oversight Board determines to be appropriate.