Sarbanes-oxley act of 2002

36 
Sec. 303 
SARBANES-OXLEY ACT OF 2002 
rective actions with regard to significant deficiencies and mate-
rial weaknesses. 
(b) F
OREIGN
R
EINCORPORATIONS
H
AVE
N
O
E
FFECT
.—Nothing in 
this section 302 shall be interpreted or applied in any way to allow 
any issuer to lessen the legal force of the statement required under 
this section 302, by an issuer having reincorporated or having en-
gaged in any other transaction that resulted in the transfer of the 
corporate domicile or offices of the issuer from inside the United 
States to outside of the United States. 
(c) D
EADLINE
.—The rules required by subsection (a) shall be ef-
fective not later than 30 days after the date of enactment of this 
Act. 
SEC. 303. ø15 U.S.C. 7242¿ IMPROPER INFLUENCE ON CONDUCT OF AU-
DITS. 
(a) R
ULES
T
O
P
ROHIBIT
.—It shall be unlawful, in contravention 
of such rules or regulations as the Commission shall prescribe as 
necessary and appropriate in the public interest or for the protec-
tion of investors, for any officer or director of an issuer, or any 
other person acting under the direction thereof, to take any action 
to fraudulently influence, coerce, manipulate, or mislead any inde-
pendent public or certified accountant engaged in the performance 
of an audit of the financial statements of that issuer for the pur-
pose of rendering such financial statements materially misleading. 
(b) E
NFORCEMENT
.—In any civil proceeding, the Commission 
shall have exclusive authority to enforce this section and any rule 
or regulation issued under this section. 
(c) N
O
P
REEMPTION OF
O
THER
L
AW
.—The provisions of sub-
section (a) shall be in addition to, and shall not supersede or pre-
empt, any other provision of law or any rule or regulation issued 
thereunder. 
(d) D
EADLINE FOR
R
ULEMAKING
.—The Commission shall— 
(1) propose the rules or regulations required by this sec-
tion, not later than 90 days after the date of enactment of this 
Act; and 
(2) issue final rules or regulations required by this section, 
not later than 270 days after that date of enactment.