15 U.S.C. § 7234
Considerations by appropriate State regulatory authorities
United States · Title 15 — COMMERCE AND TRADE · Status: effective
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- Citation
- 15 U.S.C. § 7234, Considerations by appropriate State regulatory authorities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/442345
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Full text
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.
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.
- Sarbanes-Oxley Act of 2002