15 U.S. Code § 7242 - Improper influence on conduct of audits

(a) Rules to prohibit
It shall be unlawful, in contravention of such rules or regulations as the Commission shall prescribe as necessary and appropriate in the public interest or for the protection of investors, for any officer or director of an issuer, or any other person acting under the direction thereof, to take any action to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in the performance of an audit of the financial statements of that issuer for the purpose of rendering such financial statements materially misleading.
(b) Enforcement
In any civil proceeding, the Commission shall have exclusive authority to enforce this section and any rule or regulation issued under this section.
(c) No preemption of other law
The provisions of subsection (a) of this section shall be in addition to, and shall not supersede or preempt, any other provision of law or any rule or regulation issued thereunder.
(d) Deadline for rulemaking
The Commission shall—
(1) propose the rules or regulations required by this section, not later than 90 days after July 30, 2002; and
(2) issue final rules or regulations required by this section, not later than 270 days after July 30, 2002.

Source

(Pub. L. 107–204, title III, § 303,July 30, 2002, 116 Stat. 778.)

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

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12 CFR - Banks and Banking

12 CFR Part 11 - SECURITIES EXCHANGE ACT DISCLOSURE RULES

12 CFR Part 335 - SECURITIES OF NONMEMBER INSURED BANKS

12 CFR Part 390 - REGULATIONS TRANSFERRED FROM THE OFFICE OF THRIFT SUPERVISION

 

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