2015 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. 7231 - Exemption authority

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 15 - COMMERCE AND TRADE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 15 - COMMERCE AND TRADE
CHAPTER 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
SUBCHAPTER II - AUDITOR INDEPENDENCE
Sec. 7231 - Exemption authority
Containssection 7231
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard
Source CreditPub. L. 107-204, title II, §201(b), July 30, 2002, 116 Stat. 772.
Statutes at Large Reference116 Stat. 772
Public and Private LawPublic Law 107-204

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15 U.S.C. § 7231 (2015)
§7231. Exemption authority

The Board may, on a case by case basis, exempt any person, issuer, public accounting firm, or transaction from the prohibition on the provision of services under section 78j–1(g) of this title, to the extent that such exemption is necessary or appropriate in the public interest and is consistent with the protection of investors, and subject to review by the Commission in the same manner as for rules of the Board under section 7217 of this title.

(Pub. L. 107–204, title II, §201(b), July 30, 2002, 116 Stat. 772.)

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