Sec. 501. Transfer of Public Company Accounting Oversight Board to Securities and Exchange Commission
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Except as otherwise provided under this title, title I of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7211 et seq. ) is amended— in the title heading, by striking and inserting Public Company Accounting Oversight Board ; Office of Public Accounting Oversight by striking the Board each place it appears and inserting the Office ; by striking The Board each place it appears and inserting The Office ; and by striking the Board’s each place it appears and inserting the Office’s . Sections 104, 105, and 107 of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7214 ; 15 U.S.C. 7215 ; 15 U.S.C. 7217 ) are repealed.
Beginning on the date that is 2 years after the date of the enactment of this Act, any reference to the Public Company Accounting Oversight Board in any law, regulation, map, document, record, or other paper of the United States shall be deemed to be a reference to the Office of Public Accounting Oversight of the Office of the Chief Accountant of the Securities and Exchange Commission. The Public Company Accounting Oversight Board shall terminate on the date that is 2 years after the date of the enactment of this Act.
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Sec. 501
Transfer of Public Company Accounting Oversight Board to Securities and Exchange Commission
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