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► 15 U.S.C. § 7234 15 u.s.c. · public company accounting reform and cor · title 15
15 U.S.C. § 7234
Considerations by appropriate State regulatory authorities
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-0E429F
► 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. 7234 - Considerations by appropriate State regulatory authorities From the U.S. Government Publishing Office, www.gpo.gov

§7234. Considerations by appropriate State regulatory authorities

In supervising nonregistered public accounting firms and their associated persons, appropriate State regulatory authorities should make an independent determination of the proper standards applicable, particularly taking into consideration the size and nature of the business of the accounting firms they supervise and the size and nature of the business of the clients of those firms. The standards applied by the Board under this Act should not be presumed to be applicable for purposes of this section for small and medium sized nonregistered public accounting firms.

(Pub. L. 107–204, title II, §209, July 30, 2002, 116 Stat. 775.)

Editorial Notes

References in Text This Act, referred to in text, is Pub. 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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 15 U.S.C. § 7234 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
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15 U.S.C.
Citation
15 U.S.C. § 7234
Status
● ACTIVE
Chapter
98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Title
Commerce and Trade
Jurisdiction
Federal
Federation ID
OM-USC15-SEC-0E429F
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Commerce and Trade — 15 U.S.C. § 7234