Title 15 — Commerce and Trade
Chapter 98 — Public Company Accounting Reform and Corporate Responsibility
§ 7231. Exemption authority
Statutory text
The Board may, on a case by case basis, exempt any person, issuer, public accounting firm, or transaction from the prohibition on the provision of services under section 78j–1(g) of this title, to the extent that such exemption is necessary or appropriate in the public interest and is consistent with the protection of investors, and subject to review by the Commission in the same manner as for rules of the Board under section 7217 of this title.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Sarbanes-Oxley Act of 2002
Pub. L. 107–204 title II § 201(b) · 116 Stat. 745
Enacted · 15 U.S.C. § 7231
(Pub. L. 107–204, title II, § 201(b), July 30, 2002, 116 Stat. 772.)
Source evidence
Code source credit
(Pub. L. 107–204, title II, § 201(b), July 30, 2002, 116 Stat. 772.)Enacted provision · exact public law section
(b) Exemption Authority.— The Board may, on a case by case basis, exempt any person, issuer, public accounting firm, or transaction from the prohibition on the provision of services under section 10A(g) of the Securities Exchange Act of 1934 (as added by this section), to the extent that such exemption is necessary or appropriate in the public interest and is consistent with the protection of investors, and subject to review by the Commission in the same manner as for rules of the Board under section 107.
1 of 1 references resolved to an enrolled provision