The Division of Trading and Markets is considering recommending rule amendments that would have the Commission implement and remove trading prohibitions, as required by the Holding Foreign Companies Accountable Act, for the securities of an issuer that files a report with financials statement audited by a registered public accounting firm located in a foreign jurisdiction that the PCAOB is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction.  In conjunction, the Division of Trading and Markets is also considering recommending rule amendments to enhance listing standards of U.S. national securities exchanges to prohibit the initial and continued listing of issuers that are subject to such trading prohibitions.