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15 U.S.C. · Commerce and Trade
15 U.S.C. § 7234

Considerations by appropriate State regulatory authorities

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. § 7234 — Considerations by appropriate State regulatory authorities

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. 7234 - Considerations by appropriate State regulatory authorities From the U.S. Government Publishing Office, www.gpo.gov

§7234. Considerations by appropriate State regulatory authorities

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.

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

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.

Source: uscode.house.gov — public domain Official Source ↗
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15 U.S.C. § 7234
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The statutory text of 15 U.S.C. § 7234 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. § 7233 15 U.S.C. § 7241 →
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
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