There is a newer version of the US Code
2011 US Code
Title 15 - Commerce and Trade
Chapter 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY (§§ 7201 - 7266)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 15 - COMMERCE AND TRADE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 15 - COMMERCE AND TRADE CHAPTER 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY |
Contains | sections 7201 to 7266 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Section 7201 - Definitions
- Section 7202 - Commission rules and enforcement
- Subchapter I - PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (§§ 7211 - 7220)
- Section 7211 - Establishment; administrative provisions
- Section 7212 - Registration with the Board
- Section 7213 - Auditing, quality control, and independence standards and rules
- Section 7214 - Inspections of registered public accounting firms
- Section 7215 - Investigations and disciplinary proceedings
- Section 7216 - Foreign public accounting firms
- Section 7217 - Commission oversight of the Board
- Section 7218 - Accounting standards
- Section 7219 - Funding
- Section 7220 - Definitions
- Subchapter II - AUDITOR INDEPENDENCE (§§ 7231 - 7234)
- Subchapter III - CORPORATE RESPONSIBILITY (§§ 7241 - 7246)
- Section 7241 - Corporate responsibility for financial reports
- Section 7242 - Improper influence on conduct of audits
- Section 7243 - Forfeiture of certain bonuses and profits
- Section 7244 - Insider trades during pension fund blackout periods
- Section 7245 - Rules of professional responsibility for attorneys
- Section 7246 - Fair funds for investors
- Subchapter IV - ENHANCED FINANCIAL DISCLOSURES (§§ 7261 - 7266)
- Section 7261 - Disclosures in periodic reports
- Section 7262 - Management assessment of internal controls
- Section 7263 - Exemption
- Section 7264 - Code of ethics for senior financial officers
- Section 7265 - Disclosure of audit committee financial expert
- Section 7266 - Enhanced review of periodic disclosures by issuers
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