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. § 7242 | Improper influence on conduct of audits | us | united_states_code | code_section | 15 | COMMERCE AND TRADE | 98 | PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY | 7242 | 15 U.S.C. § 7242 | 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/s7242 | data/legal/raw/us/code/title-15/usc15.xml | c6b933081f8e950b1e995f6e7f4e5a530be4279a3b58164d16c886503eae0b1e | 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 | d75ac34ae6079bff8cad99d86b768c9b8002a950b11727d9e51944315a760585 | 2026-07-04 | official |
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15 U.S.C. § 7242 - Improper influence on conduct of audits
Text
(a) Rules to prohibit It shall be unlawful, in contravention of such rules or regulations as the Commission shall prescribe as necessary and appropriate in the public interest or for the protection of investors, for any officer or director of an issuer, or any other person acting under the direction thereof, to take any action to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in the performance of an audit of the financial statements of that issuer for the purpose of rendering such financial statements materially misleading.
(b) Enforcement In any civil proceeding, the Commission shall have exclusive authority to enforce this section and any rule or regulation issued under this section.
(c) No preemption of other law The provisions of subsection (a) shall be in addition to, and shall not supersede or preempt, any other provision of law or any rule or regulation issued thereunder.
(d) Deadline for rulemaking The Commission shall—
(1) propose the rules or regulations required by this section, not later than 90 days after July 30, 2002; and
(2) issue final rules or regulations required by this section, not later than 270 days after July 30, 2002.
(Pub. L. 107–204, title III, § 303, July 30, 2002, 116 Stat. 778.)