15 USC Ch. 98: Front Matter
From Title 15-COMMERCE AND TRADECHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Sec.
7201.
Definitions.
7202.
Commission rules and enforcement.
SUBCHAPTER I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
7211.
Establishment; administrative provisions.
7212.
Registration with the Board.
7213.
Auditing, quality control, and independence standards and rules.
7214.
Inspections of registered public accounting firms.
7214a.
Additional disclosure.
7215.
Investigations and disciplinary proceedings.
7216.
Foreign public accounting firms.
7217.
Commission oversight of the Board.
7218.
Accounting standards.
7219.
Funding.
7220.
Definitions.
SUBCHAPTER II-AUDITOR INDEPENDENCE
7231.
Exemption authority.
7232.
Study of mandatory rotation of registered public accounting firms.
7233.
Commission authority.
7234.
Considerations by appropriate State regulatory authorities.
SUBCHAPTER III-CORPORATE RESPONSIBILITY
7241.
Corporate responsibility for financial reports.
7242.
Improper influence on conduct of audits.
7243.
Forfeiture of certain bonuses and profits.
7244.
Insider trades during pension fund blackout periods.
7245.
Rules of professional responsibility for attorneys.
7246.
Fair funds for investors.
SUBCHAPTER IV-ENHANCED FINANCIAL DISCLOSURES
7261.
Disclosures in periodic reports.
7262.
Management assessment of internal controls.
7263.
Exemption.
7264.
Code of ethics for senior financial officers.
7265.
Disclosure of audit committee financial expert.
7266.
Enhanced review of periodic disclosures by issuers.