Code · BILL · 117th Congress · H.R. 5489 (Introduced in House) — To amend the Sarbanes-Oxley Act of 2002 to transfer the Public Company Accounting Oversight Board to the Securities a... · Sec. 5

Sec. 5. Auditing, quality control, standards, and rules

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Section 103 of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7213 ) is amended— in the heading, by striking and inserting and Independence Standards ; Standards, and in subsection (a)(3)— in subparagraph (A)(i), by striking , subject to the terms of section 107, ; by striking subparagraph (B); and by redesignating subparagraph

(C)as subparagraph (B); in subsection

(c)in the heading of paragraph (2), by striking and inserting Board ; and Office in subsection (d), by striking 101(h) and inserting 101(g) .

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U.S. Code

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

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Sec. 5

Auditing, quality control, standards, and rules

U.S.C.§ 7213

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