2013 US Code
Title 15 - Commerce and Trade
Chapter 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY (§§ 7201 - 7266)
Subchapter II - AUDITOR INDEPENDENCE (§§ 7231 - 7234)
Section 7234 - Considerations by appropriate State regulatory authorities
| Publication Title | United States Code, 2012 Edition, Supplement 1, 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. 7234 - Considerations by appropriate State regulatory authorities |
| Contains | section 7234 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 107-204, title II, §209, July 30, 2002, 116 Stat. 775. |
| Statutes at Large References | 116 Stat. 775, 745 |
| Public Law References | Public Law 107-204 |
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In supervising nonregistered public accounting firms and their associated persons, appropriate State regulatory authorities should make an independent determination of the proper standards applicable, particularly taking into consideration the size and nature of the business of the accounting firms they supervise and the size and nature of the business of the clients of those firms. The standards applied by the Board under this Act should not be presumed to be applicable for purposes of this section for small and medium sized nonregistered public accounting firms.
(Pub. L. 107–204, title II, §209, July 30, 2002, 116 Stat. 775.)
REFERENCES IN TEXTThis Act, referred to in text, is Pub. L. 107–204, July 30, 2002, 116 Stat. 745, known as the Sarbanes-Oxley Act of 2002. For complete classification of this Act to the Code, see Tables.
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