15-U.S.C.-7234

§7234 – Considerations By Appropriate State Regulatory Authorities

Pathway

Title 15 > Chapter 98 > Subchapter II > Section 7234

Details

• Reference: Section 7234
• Legend: §7234 – Considerations By Appropriate State Regulatory Authorities
• USCode Year: 2013

Provision Content

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.)

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.

U.S. Encyclopedia of Law Coverage

15-U.S.C.-7104 in the Legal Encyclopedia: Trade Law

In this entry about 15-U.S.C.-7104, find legal reference material, bibliographies and premiere content related to trade law in the American Encyclopedia of Law, presenting a comprehensive view of the United States trade law-specific issues, written by authorities in the field.

15-U.S.C.-7202 in the Legal Encyclopedia: Accounting

In this entry about 15-U.S.C.-7202, find legal reference material, bibliographies and premiere content related to accounting in the American Encyclopedia of Law, presenting a comprehensive view of the United States accounting-specific issues, written by authorities in the field.

Topic Map

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