15 U.S.C. § 7234 — Considerations by appropriate State regulatory authorities

FEDERAL · 15 U.S.C. · Chapter SUBCHAPTER II—AUDITOR INDEPENDENCE

Considerations by appropriate State regulatory authorities

15 U.S.C. § 7234

ChapterSUBCHAPTER II—AUDITOR INDEPENDENCE

This text of 15 U.S.C. § 7234 (Considerations by appropriate State regulatory authorities) 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. § 7234.

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Source Credit

History

(Pub. L. 107–204, title II, §209, July 30, 2002, 116 Stat. 775.)

Editorial Notes

Editorial Notes

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.

Cite This Page — Counsel Stack

Bluebook (online)

15 U.S.C. § 7234, Counsel Stack Legal Research, https://law.counselstack.com/usc/15/7234.