§ 7234. Considerations by appropriate State regulatory authorities

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In supervising nonregistered public accounting firms and their associated persons, appropriate State regulatory authorities should make an independent determination of the proper standards applicable, particularly taking into consideration the size and nature of the business of the accounting firms they supervise and the size and nature of the business of the clients of those firms. The standards applied by the Board under this Act should not be presumed to be applicable for purposes of this section for small and medium sized nonregistered public accounting firms.

(Pub. L. 107–204, title II, § 209, July 30, 2002, 116 Stat. 775.)

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statute-compilations

Sec. 209
CONSIDERATIONS BY APPROPRIATE STATE REGULATORY AUTHORITIES

statutes-at-large

Public Law 107–204
To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes

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Pub. L. 107–204, title II, § 209
116 Stat. 775
Pub. L. 107–204
116 Stat. 745

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§ 7234

Considerations by appropriate State regulatory authorities

Stat. Comp.×1

Stat.×1

Pub. L.Pub. L. 107–204, title II, § 209

Stat.116 Stat. 775

Pub. L.Pub. L. 107–204

Stat.116 Stat. 745

Cites 4Cited by 2 across 2 sources