2014 US Code
Title 15 - Commerce and Trade (Sections 1 - 8405)
Chapter 98 - Public Company Accounting Reform and Corporate Responsibility (Sections 7201 - 7266)
Subchapter II - Auditor Independence (Sections 7231 - 7234)
Sec. 7233 - Commission authority
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 15 - COMMERCE AND TRADE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 15 - COMMERCE AND TRADE CHAPTER 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY SUBCHAPTER II - AUDITOR INDEPENDENCE Sec. 7233 - Commission authority |
| Contains | section 7233 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 107-204, title II, §208, July 30, 2002, 116 Stat. 775. |
| Statutes at Large Reference | 116 Stat. 775 |
| Public and Private Law | Public Law 107-204 |
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Not later than 180 days after July 30, 2002, the Commission shall issue final regulations to carry out each of subsections (g) through (l) of section 78j–1 of this title.
(b) Auditor independenceIt shall be unlawful for any registered public accounting firm (or an associated person thereof, as applicable) to prepare or issue any audit report with respect to any issuer, if the firm or associated person engages in any activity with respect to that issuer prohibited by any of subsections (g) through (l) of section 78j–1 of this title or any rule or regulation of the Commission or of the Board issued thereunder.
(Pub. L. 107–204, title II, §208, July 30, 2002, 116 Stat. 775.)
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