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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
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 ->
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 15 U.S.C. § 7233 Commission authority us united_states_code code_section 15 COMMERCE AND TRADE 98 PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY 7233 15 U.S.C. § 7233 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/s7233 data/legal/raw/us/code/title-15/usc15.xml 6ef890501da1d17ddb7a60dd887fa5a67f8dc3f3c632b444a11f0e99caf11d0d 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 9e7aa664c4b20202d25a1b2832a29dcb59e1fdcd6803ee0142c60fa01c823bc9 2026-07-04 official
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15 U.S.C. § 7233 - Commission authority

Text

(a) Commission regulations Not later than 180 days after July 30, 2002, the Commission shall issue final regulations to carry out each of subsections (g) through (l) of section 78j1 of this title.

(b) Auditor independence It shall be unlawful for any registered public accounting firm (or an associated person thereof, as applicable) to prepare or issue any audit report with respect to any issuer, if the firm or associated person engages in any activity with respect to that issuer prohibited by any of subsections (g) through (l) of section 78j1 of this title or any rule or regulation of the Commission or of the Board issued thereunder.

(Pub. L. 107204, title II, § 208, July 30, 2002, 116 Stat. 775.)