Us Code § 7234 - Considerations by appropriate State regulatory authorities
Full text of Us Code United States Code § 7234 — Considerations by appropriate State regulatory authorities, with citation guidance and answers to common questions.
§ 7234. Considerations by appropriate State regulatory authorities
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.)
Editorial Notes
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.
SUBCHAPTER III—CORPORATE RESPONSIBILITY
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15 U.S.C. § 7234 is part of Title 15 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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