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15 U.S.C. § 7264

Code of ethics for senior financial officers

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. § 7264 — Code of ethics for senior financial officers

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 IV - ENHANCED FINANCIAL DISCLOSURES Sec. 7264 - Code of ethics for senior financial officers From the U.S. Government Publishing Office, www.gpo.gov

§7264. Code of ethics for senior financial officers

(a) Code of ethics disclosure The Commission shall issue rules to require each issuer, together with periodic reports required pursuant to section 78m(a) or 78o(d) of this title, to disclose whether or not, and if not, the reason therefor, such issuer has adopted a code of ethics for senior financial officers, applicable to its principal financial officer and comptroller or principal accounting officer, or persons performing similar functions. (b) Changes in codes of ethics The Commission shall revise its regulations concerning matters requiring prompt disclosure on Form 8–K (or any successor thereto) to require the immediate disclosure, by means of the filing of such form, dissemination by the Internet or by other electronic means, by any issuer of any change in or waiver of the code of ethics for senior financial officers. (c) Definition In this section, the term "code of ethics" means such standards as are reasonably necessary to promote— (1) honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships; (2) full, fair, accurate, timely, and understandable disclosure in the periodic reports required to be filed by the issuer; and (3) compliance with applicable governmental rules and regulations. (d) Deadline for rulemaking The Commission shall— (1) propose rules to implement this section, not later than 90 days after July 30, 2002; and (2) issue final rules to implement this section, not later than 180 days after July 30, 2002.

(Pub. L. 107–204, title IV, §406, July 30, 2002, 116 Stat. 789.)

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC15-SEC-86B290
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boisestandard.org
Citation
15 U.S.C. § 7264
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Federal — United States
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PRIMARY-SOURCE
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The statutory text of 15 U.S.C. § 7264 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).
Navigate Corpus — Title 15
← 15 U.S.C. § 7263 15 U.S.C. § 7265 →
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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