Sarbanes-oxley act of 2002


TITLE II—AUDITOR INDEPENDENCE



Yüklə 243,98 Kb.
Pdf görüntüsü
səhifə35/56
tarix10.03.2023
ölçüsü243,98 Kb.
#87149
1   ...   31   32   33   34   35   36   37   38   ...   56
COMPS-1883

TITLE II—AUDITOR INDEPENDENCE 
SEC. 201. SERVICES OUTSIDE THE SCOPE OF PRACTICE OF AUDITORS. 
(a) 
(b) ø15 U.S.C. 7231¿ E
XEMPTION
A
UTHORITY
.—The Board may, 
on a case by case basis, exempt any person, issuer, public account-
VerDate Mar 15 2010 
18:34 Dec 21, 2020
Jkt 000000
PO 00000
Frm 00033
Fmt 9001
Sfmt 9001
G:\COMP\SEC\SAO2.BEL
HOLC
December 21, 2020 
G:\COMP\SEC\SARBANES-OXLEY ACT OF 2002.XML
As Amended Through P.L. 116-222, Enacted December 18, 2020


34 
Sec. 207 
SARBANES-OXLEY ACT OF 2002 
ing firm, or transaction from the prohibition on the provision of 
services under section 10A(g) of the Securities Exchange Act of 
1934 (as added by this section), 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 Com-
mission in the same manner as for rules of the Board under section 
107. 
* * * * * * * 
SEC. 207. ø15 U.S.C. 7232¿ STUDY OF MANDATORY ROTATION OF REG-
ISTERED PUBLIC ACCOUNTING FIRMS. 
(a) S
TUDY AND
R
EVIEW
R
EQUIRED
.—The Comptroller General 
of the United States shall conduct a study and review of the poten-
tial effects of requiring the mandatory rotation of registered public 
accounting firms. 
(b) R
EPORT
R
EQUIRED
.—Not later than 1 year after the date of 
enactment of this Act, the Comptroller General shall submit a re-
port to the Committee on Banking, Housing, and Urban Affairs of 
the Senate and the Committee on Financial Services of the House 
of Representatives on the results of the study and review required 
by this section. 
(c) D
EFINITION
.—For purposes of this section, the term ‘‘man-
datory rotation’’ refers to the imposition of a limit on the period of 
years in which a particular registered public accounting firm may 
be the auditor of record for a particular issuer. 

Yüklə 243,98 Kb.

Dostları ilə paylaş:
1   ...   31   32   33   34   35   36   37   38   ...   56




Verilənlər bazası müəlliflik hüququ ilə müdafiə olunur ©azkurs.org 2024
rəhbərliyinə müraciət

gir | qeydiyyatdan keç
    Ana səhifə


yükləyin