Fabio
76b8ec33a7
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>
42 lines
1.9 KiB
Markdown
42 lines
1.9 KiB
Markdown
---
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type: "LegalText"
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title: "15 U.S.C. § 7234"
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description: "Considerations by appropriate State regulatory authorities"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 15
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title_name: "COMMERCE AND TRADE"
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chapter_number: "98"
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chapter_name: "PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY"
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section: "7234"
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citation: "15 U.S.C. § 7234"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip"
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source_identifier: "/us/usc/t15/s7234"
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source_file: "data/legal/raw/us/code/title-15/usc15.xml"
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source_hash: "18ce9f07e671efc09776bee53ed864561aafd22b2f3799858786a0e706ee2d83"
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raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
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text_hash: "4c39afb4332495e552c6e759baabb13382d10fd38af4c635c4f067739d4beb11"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 15 U.S.C. § 7234 - Considerations by appropriate State regulatory authorities
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## Text
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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.
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(Pub. L. 107–204, title II, § 209, July 30, 2002, 116 Stat. 775.)
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## Notes
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Editorial Notes
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References in TextThis 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.
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