There Is a Newer Version
of
the U.S. Code
2014 U.S. Code
Title 15 - Commerce and Trade (Sections 1 - 8405)
Chapter 98 - Public Company Accounting Reform and Corporate Responsibility (Sections 7201 - 7266)
Table of Contents
| Sec. | |
| 7201. | Definitions. |
| 7202. | Commission rules and enforcement. |
SUBCHAPTER I—PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
| 7211. | Establishment; administrative provisions. |
| 7212. | Registration with the Board. |
| 7213. | Auditing, quality control, and independence standards and rules. |
| 7214. | Inspections of registered public accounting firms. |
| 7215. | Investigations and disciplinary proceedings. |
| 7216. | Foreign public accounting firms. |
| 7217. | Commission oversight of the Board. |
| 7218. | Accounting standards. |
| 7219. | Funding. |
| 7220. | Definitions. |
SUBCHAPTER II—AUDITOR INDEPENDENCE
| 7231. | Exemption authority. |
| 7232. | Study of mandatory rotation of registered public accounting firms. |
| 7233. | Commission authority. |
| 7234. | Considerations by appropriate State regulatory authorities. |
SUBCHAPTER III—CORPORATE RESPONSIBILITY
| 7241. | Corporate responsibility for financial reports. |
| 7242. | Improper influence on conduct of audits. |
| 7243. | Forfeiture of certain bonuses and profits. |
| 7244. | Insider trades during pension fund blackout periods. |
| 7245. | Rules of professional responsibility for attorneys. |
| 7246. | Fair funds for investors. |
SUBCHAPTER IV—ENHANCED FINANCIAL DISCLOSURES
| 7261. | Disclosures in periodic reports. |
| 7262. | Management assessment of internal controls. |
| 7263. | Exemption. |
| 7264. | Code of ethics for senior financial officers. |
| 7265. | Disclosure of audit committee financial expert. |
| 7266. | Enhanced review of periodic disclosures by issuers. |
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