15 USC § 7231 - Exemption authority

---
identifier: "/us/usc/t15/s7231"
source: "usc"
legal_status: "official_prima_facie"
title: "15 USC § 7231 - Exemption authority"
title_number: 15
title_name: "COMMERCE AND TRADE"
section_number: "7231"
section_name: "Exemption authority"
chapter_number: 98
chapter_name: "PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY"
subchapter_number: "II"
subchapter_name: "AUDITOR INDEPENDENCE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 107–204, title II, § 201(b), July 30, 2002, 116 Stat. 772.)"
---


# § 7231. Exemption authority

section 78j–1(g) of this titlesection 7217 of this title

The Board may, on a case by case basis, exempt any person, issuer, public accounting firm, or transaction from the prohibition on the provision of services under , to the extent that such exemption is necessary or appropriate in the public interest and is consistent with the protection of investors, and subject to review by the Commission in the same manner as for rules of the Board under .

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**Source Credit**: (Pub. L. 107–204, title II, § 201(b), July 30, 2002, 116 Stat. 772.)