15 U.S.C. · Commerce and Trade
15 U.S.C. § 7233

Commission authority

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. § 7233 — Commission authority

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. 7233 - Commission authority From the U.S. Government Publishing Office, www.gpo.gov

§7233. Commission authority

(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.

(Pub. L. 107–204, title II, §208, July 30, 2002, 116 Stat. 775.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 15 U.S.C. § 7233 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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