US Code Title 15 Chapter 98 Public Company Accounting Reform and Corporate Responsibility

§ 7201 - Definitions
§ 7202 - Commission Rules and Enforcement

Subchapter I - Public Company Accounting Oversight Board

§ 7211 - Establishment; Administrative Provisions
§ 7212 - Registration With the Board
§ 7213 - Auditing, Quality Control, and Independence Standards and Rules
§ 7214 - Inspections of Registered Public Accounting Firms
§ 7215 - Investigations and Disciplinary Proceedings
§ 7216 - Foreign Public Accounting Firms
§ 7217 - Commission Oversight of the Board
§ 7218 - Accounting Standards
§ 7219 - Funding
§ 7220 - Definitions

Subchapter II - Auditor Independence

§ 7231 - Exemption Authority
§ 7232 - Study of Mandatory Rotation of Registered Public Accounting Firms
§ 7233 - Commission Authority
§ 7234 - Considerations by Appropriate State Regulatory Authorities

Subchapter III - Corporate Responsibility

§ 7241 - Corporate Responsibility for Financial Reports
§ 7242 - Improper Influence on Conduct of Audits
§ 7243 - Forfeiture of Certain Bonuses and Profits
§ 7244 - Insider Trades During Pension Fund Blackout Periods
§ 7245 - Rules of Professional Responsibility for Attorneys
§ 7246 - Fair Funds for Investors

Subchapter IV - Enhanced Financial Disclosures

§ 7261 - Disclosures in Periodic Reports
§ 7262 - Management Assessment of Internal Controls
§ 7263 - Exemption
§ 7264 - Code of Ethics for Senior Financial Officers
§ 7265 - Disclosure of Audit Committee Financial Expert
§ 7266 - Enhanced Review of Periodic Disclosures by Issuers

Last modified: October 26, 2015