Code · BILL · 113th Congress · H.R. 1564 (Introduced in House) — To amend the Sarbanes-Oxley Act of 2002 to prohibit the Public Company Accounting Oversight Board from requiring publ... · Sec. 2

Sec. 2. Limitation on authority relating to auditors

72 words·~1 min read·/bill/113/hr/1564/ih/section-2

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Section 103 of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7213 ) is amended by adding at the end the following: The Board shall have no authority under this title to require that audits conducted for a particular issuer in accordance with the standards set forth under this section be conducted by specific auditors, or that such audits be conducted for an issuer by different auditors on a rotating basis. .

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U.S. Code

Auditing, quality control, and independence standards and rules
§ 7213

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Sec. 2

Limitation on authority relating to auditors

U.S.C.§ 7213

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