Code · BILL · 113th Congress · S. 1526 (Introduced in Senate) — 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

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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 registered public accounting firms, or that such audits be conducted for an issuer by different registered public accounting firms 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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