FEDERAL · 15 U.S.C. · Chapter SUBCHAPTER II—AUDITOR INDEPENDENCE
Commission authority
15 U.S.C. § 7233
Title15 — Commerce and Trade
ChapterSUBCHAPTER II—AUDITOR INDEPENDENCE
This text of 15 U.S.C. § 7233 (Commission authority) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
15 U.S.C. § 7233.
Text
(a)Commission regulations
Not later than 180 days after July 30, 2002, the Commission shall issue final regulations to carry out each of subsections (g) through (l) of section 78j–1 of this title.
(b)Auditor independence
It shall be unlawful for any registered public accounting firm (or an associated person thereof, as applicable) to prepare or issue any audit report with respect to any issuer, if the firm or associated person engages in any activity with respect to that issuer prohibited by any of subsections (g) through (l) of section 78j–1 of this title or any rule or regulation of the Commission or of the Board issued thereunder.
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Related
§ 78j
15 U.S.C. § 78j
Source Credit
History
(Pub. L. 107–204, title II, §208, July 30, 2002, 116 Stat. 775.)
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Bluebook (online)
15 U.S.C. § 7233, Counsel Stack Legal Research, https://law.counselstack.com/usc/15/7233.