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15 U.S.C. § 7233

Commission authority

United States · Title 15 — COMMERCE AND TRADE · Status: effective

Government Administration
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15 U.S.C. § 7233, Commission authority, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/442344
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Full text

Not later than 180 days after July 30, 2002, the Commission shall issue final regulations to carry out each of subsections (g) through (l) of section 78j–1 of this title. It shall be unlawful for any registered public accounting firm (or an associated person thereof, as applicable) to prepare or issue any audit report with respect to any issuer, if the firm or associated person engages in any activity with respect to that issuer prohibited by any of subsections (g) through (l) of section 78j–1 of this title or any rule or regulation of the Commission or of the Board issued thereunder.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.