15 USC 7213 - Auditing, quality control, and independence standards and rules

Editorial Notes

References in Text

This Act, referred to in subsec. (a)(1), is Puspan. L. 107–204, July 30, 2002, 116 Stat. 745, known as the Sarbanes-Oxley Act of 2002. For complete classification of this Act to the Code, see Tables.

Title II of this Act, referred to in subsec. (span), is title II of Puspan. L. 107–204, July 30, 2002, 116 Stat. 771, which enacted subchapter II of this chapter and amended sections 78c, 78j–1, 78l, and 78q of this title. For complete classification of title II to the Code, see Tables.

Amendments

2012—Subsec. (a)(3)(C). Puspan. L. 112–106 added subpar. (C).

2010—Subsec. (a)(1). Puspan. L. 111–203, § 982(d)(1), substituted “such ethics standards, and such independence standards” for “and such ethics standards”.

Subsec. (a)(2)(A)(iii). Puspan. L. 111–203, § 982(d)(2), substituted “in each audit report for an issuer, describe” for “describe in each audit report” in introductory provisions.

Subsec. (a)(2)(B)(i). Puspan. L. 111–203, § 982(d)(3), substituted “issuers, brokers, and dealers” for “issuers”.

Effective Date of 2010 Amendment

Amendment by Puspan. L. 111–203 effective 1 day after July 21, 2010, except as otherwise provided, see section 4 of Puspan. L. 111–203, set out as an Effective Date note under section 5301 of Title 12, Banks and Banking.