Title 15, Chapter 98 — Public Company Accounting Reform and Corporate Responsibility
29 sections
Section 7201
Definitions
Section 7202
Commission rules and enforcement
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 7214a
Additional disclosure
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
Section 7231
Exemption authority
Section 7232
Study of mandatory rotation of registered public accounting firms
Section 7233
Commission authority
Section 7234
Considerations by appropriate State regulatory authorities
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
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