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15 U.S.C. · Commerce and Trade
15 U.S.C. § 7232

Study of mandatory rotation of registered public accounting firms

Ch. 98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Title 15 U.S.C. ● ACTIVE Primary Source Ch. 98
Statutory Text

15 U.S.C. § 7232 — Study of mandatory rotation of registered public accounting firms

U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition Title 15 - COMMERCE AND TRADE CHAPTER 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY SUBCHAPTER II - AUDITOR INDEPENDENCE Sec. 7232 - Study of mandatory rotation of registered public accounting firms From the U.S. Government Publishing Office, www.gpo.gov

§7232. Study of mandatory rotation of registered public accounting firms

(a) Study and review required The Comptroller General of the United States shall conduct a study and review of the potential effects of requiring the mandatory rotation of registered public accounting firms. (b) Report required Not later than 1 year after July 30, 2002, the Comptroller General shall submit a report to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives on the results of the study and review required by this section. (c) Definition For purposes of this section, the term "mandatory rotation" refers to the imposition of a limit on the period of years in which a particular registered public accounting firm may be the auditor of record for a particular issuer.

(Pub. L. 107–204, title II, §207, July 30, 2002, 116 Stat. 775.)

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC15-SEC-370B4B
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STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
15 U.S.C. § 7232
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
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fa1ad5d1d6d57b4c...
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The statutory text of 15 U.S.C. § 7232 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 15 U.S.C. § 7231 15 U.S.C. § 7233 →
Ch. 98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
15 U.S.C. § 720115 U.S.C. § 720215 U.S.C. § 721115 U.S.C. § 721215 U.S.C. § 721315 U.S.C. § 721415 U.S.C. § 7214a15 U.S.C. § 721515 U.S.C. § 721615 U.S.C. § 721715 U.S.C. § 721815 U.S.C. § 721915 U.S.C. § 722015 U.S.C. § 723115 U.S.C. § 723215 U.S.C. § 723315 U.S.C. § 723415 U.S.C. § 724115 U.S.C. § 724215 U.S.C. § 724315 U.S.C. § 724415 U.S.C. § 724515 U.S.C. § 724615 U.S.C. § 726115 U.S.C. § 726215 U.S.C. § 726315 U.S.C. § 726415 U.S.C. § 726515 U.S.C. § 7266
15 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 15 → 15 U.S.C. § 7232