15 U.S.C. § 7233

July 30, 2002lsection 78j–1 of this titleNot later than 180 days after , the Commission shall issue final regulations to carry out each of subsections (g) through () of .

lsection 78j–1 of this titleIt 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 () of or any rule or regulation of the Commission or of the Board issued thereunder.