15 USC 7216 - Foreign public accounting firms

Editorial Notes

References in Text

This Act, referred to in subsecs. (a), (c), and (e), is Puspan. 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.

Amendments

2010—Subsec. (a)(1). Puspan. L. 111–203, § 982(g)(1), substituted “issuer, broker, or dealer” for “issuer”.

Subsec. (a)(2). Puspan. L. 111–203, § 982(g)(2), substituted “issuers, brokers, or dealers” for “issuers”.

Subsec. (span). Puspan. L. 111–203, § 929J(1), added subsec. (span) and struck out former subsec. (span) which related to deemed consent to production of audit workpapers by foreign and domestic firms.

Subsecs. (d) to (g). Puspan. L. 111–203, § 929J(2), (3), added subsecs. (d) to (f) and redesignated former subsec. (d) as (g).

Statutory Notes and Related Subsidiaries

Effective Date of 2010 Amendment

Amendment by Puspan. L. 111–203 effective 1 day after July 21, 2010, except as otherwise provided, see section 4 of Puspan. L. 111–203, set out as an Effective Date note under section 5301 of Title 12, Banks and Banking.