2018 US Code
Title 15 - Commerce and Trade
Chapter 98 - Public Company Accounting Reform and Corporate Responsibility
Subchapter II - Auditor Independence
Sec. 7231 - Exemption authority

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Citation 15 U.S.C. § 7231 (2018)
Section Name §7231. Exemption authority
Section Text

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.

Source Credit

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

Publication Title United States Code, 2018 Edition, 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. 7231 - Exemption authority
Contains section 7231
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
Statutes at Large References 116 Stat. 772
Public Law References Public Law 107-204
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