Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 15 U.S.C. § 7232 | Study of mandatory rotation of registered public accounting firms | us | united_states_code | code_section | 15 | COMMERCE AND TRADE | 98 | PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY | 7232 | 15 U.S.C. § 7232 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip | /us/usc/t15/s7232 | data/legal/raw/us/code/title-15/usc15.xml | 60ca480332f3eae988ab5274b7f60f8683090daf14b7516a5764f09171d8bf14 | 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 | 0b00afdd96bcda45961e8dcabb76a6a04493a79bfde18bea7ebfa464057bfa8b | 2026-07-04 | official |
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15 U.S.C. § 7232 - Study of mandatory rotation of registered public accounting firms
Text
(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.)