15 USC 7234: Considerations by appropriate State regulatory authorities
Result 1 of 1
   
 
<< Previous   TITLE 15 / CHAPTER 98 / SUBCHAPTER II / § 7234   Next >>
 
15 USC 7234: Considerations by appropriate State regulatory authorities Text contains those laws in effect on May 6, 2024
From Title 15-COMMERCE AND TRADECHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITYSUBCHAPTER II-AUDITOR INDEPENDENCE
Jump To: Source CreditMiscellaneousReferences In Text

§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.