Chapter 98. Public Company Accounting Reform and Corporate Responsibility

• 7201Definitions
• 7202Commission rules and enforcement

Subchapter I — Public Company Accounting Oversight Board

• 7211Establishment; administrative provisions
• 7212Registration with the Board
• 7213Auditing, quality control, and independence standards and rules
• 7214Inspections of registered public accounting firms
• 7214aAdditional disclosure
• 7215Investigations and disciplinary proceedings
• 7216Foreign public accounting firms
• 7217Commission oversight of the Board
• 7218Accounting standards
• 7219Funding
• 7220Definitions

Subchapter II — Auditor Independence

• 7231Exemption authority
• 7232Study of mandatory rotation of registered public accounting firms
• 7233Commission authority
• 7234Considerations by appropriate State regulatory authorities

Subchapter III — Corporate Responsibility

• 7241Corporate responsibility for financial reports
• 7242Improper influence on conduct of audits
• 7243Forfeiture of certain bonuses and profits
• 7244Insider trades during pension fund blackout periods
• 7245Rules of professional responsibility for attorneys
• 7246Fair funds for investors

Subchapter IV — Enhanced Financial Disclosures

• 7261Disclosures in periodic reports
• 7262Management assessment of internal controls
• 7263Exemption
• 7264Code of ethics for senior financial officers
• 7265Disclosure of audit committee financial expert
• 7266Enhanced review of periodic disclosures by issuers