USC 15 - US CODE 15 - U.S. Code - Title 15: Commerce and Trade - United States

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15 USC Chapter 98 (15 US CODE Chapter 98) - Public Company Accounting Reform and Corporate Responsibility

15 USC 7201 - Sec. 7201. Definitions

15 USC 7202 - Sec. 7202. Commission rules and enforcement

Subchapter I - Public Company Accounting Oversight Board

15 USC 7219 - Sec. 7219. Funding

15 USC 7211 - Sec. 7211. Establishment; administrative provisions

15 USC 7212 - Sec. 7212. Registration with the Board

15 USC 7213 - Sec. 7213. Auditing, quality control, and independence standards and rules

15 USC 7214 - Sec. 7214. Inspections of registered public accounting firms

15 USC 7215 - Sec. 7215. Investigations and disciplinary proceedings

15 USC 7216 - Sec. 7216. Foreign public accounting firms

15 USC 7217 - Sec. 7217. Commission oversight of the Board

15 USC 7218 - Sec. 7218. Accounting standards

Subchapter II - Auditor Independence

15 USC 7231 - Sec. 7231. Exemption authority

15 USC 7232 - Sec. 7232. Study of mandatory rotation of registered public accounting firms

15 USC 7233 - Sec. 7233. Commission authority

15 USC 7234 - Sec. 7234. Considerations by appropriate State regulatory authorities

Subchapter III - Corporate Responsibility

15 USC 7241 - Sec. 7241. Corporate responsibility for financial reports

15 USC 7242 - Sec. 7242. Improper influence on conduct of audits

15 USC 7243 - Sec. 7243. Forfeiture of certain bonuses and profits

15 USC 7244 - Sec. 7244. Insider trades during pension fund blackout periods

15 USC 7245 - Sec. 7245. Rules of professional responsibility for attorneys

15 USC 7246 - Sec. 7246. Fair funds for investors

Subchapter IV - Enhanced Financial Disclosures

15 USC 7261 - Sec. 7261. Disclosures in periodic reports

15 USC 7262 - Sec. 7262. Management assessment of internal controls

15 USC 7263 - Sec. 7263. Exemption

15 USC 7264 - Sec. 7264. Code of ethics for senior financial officers

15 USC 7265 - Sec. 7265. Disclosure of audit committee financial expert

15 USC 7266 - Sec. 7266. Enhanced review of periodic disclosures by issuers

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