15 USC § 7234 - Considerations by appropriate State regulatory authorities

---
identifier: "/us/usc/t15/s7234"
source: "usc"
legal_status: "official_prima_facie"
title: "15 USC § 7234 - Considerations by appropriate State regulatory authorities"
title_number: 15
title_name: "COMMERCE AND TRADE"
section_number: "7234"
section_name: "Considerations by appropriate State regulatory authorities"
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, § 209, July 30, 2002, 116 Stat. 775.)"
---


# § 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.

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**Source Credit**: (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 , , , known as the Sarbanes-Oxley Act of 2002. For complete classification of this Act to the Code, see Tables.