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► 15 U.S.C. § 7232 15 u.s.c. · public company accounting reform and cor · title 15
15 U.S.C. § 7232
Study of mandatory rotation of registered public accounting firms
Title 15 USC
● ACTIVE
Ch. 98
Jurisdiction Federal — United States
Chapter PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Primary Source uscode.house.gov ↗
Federation ID OM-USC15-SEC-370B4B
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition Title 15 - COMMERCE AND TRADE CHAPTER 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY SUBCHAPTER II - AUDITOR INDEPENDENCE Sec. 7232 - Study of mandatory rotation of registered public accounting firms From the U.S. Government Publishing Office, www.gpo.gov

§7232. Study of mandatory rotation of registered public accounting firms

(a) Study and review required The Comptroller General of the United States shall conduct a study and review of the potential effects of requiring the mandatory rotation of registered public accounting firms. (b) Report required Not later than 1 year after July 30, 2002, the Comptroller General shall submit a report 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) Definition For purposes of this section, the term "mandatory 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.

(Pub. L. 107–204, title II, §207, July 30, 2002, 116 Stat. 775.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 15 U.S.C. § 7232 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
15 U.S.C. § 720115 U.S.C. § 720215 U.S.C. § 721115 U.S.C. § 721215 U.S.C. § 721315 U.S.C. § 721415 U.S.C. § 7214a15 U.S.C. § 721515 U.S.C. § 721615 U.S.C. § 721715 U.S.C. § 721815 U.S.C. § 721915 U.S.C. § 722015 U.S.C. § 723115 U.S.C. § 723215 U.S.C. § 723315 U.S.C. § 723415 U.S.C. § 724115 U.S.C. § 724215 U.S.C. § 724315 U.S.C. § 724415 U.S.C. § 724515 U.S.C. § 724615 U.S.C. § 7261
15 U.S.C. — public domain ← All Legislation
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15 U.S.C.
Citation
15 U.S.C. § 7232
Status
● ACTIVE
Chapter
98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Title
Commerce and Trade
Jurisdiction
Federal
Federation ID
OM-USC15-SEC-370B4B
Root-LD Spec
v1.0
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Commerce and Trade — 15 U.S.C. § 7232