2018 US Code
Title 15 - Commerce and Trade
Chapter 98 - Public Company Accounting Reform and Corporate Responsibility
Table of Contents

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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.

        

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
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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