2018 US Code
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
| 15 U.S.C. § 7234 (2018) |
| §7234. Considerations by appropriate State regulatory authorities |
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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. |
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(Pub. L. 107–204, title II, §209, July 30, 2002, 116 Stat. 775.) |
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REFERENCES IN TEXT
This 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. |
| United States Code, 2018 Edition, Title 15 - COMMERCE AND TRADE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 7234 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 116 Stat. 775, 745 |
| Public Law 107-204 |
