Sec.
7201.
Definitions.
7202.
Commission rules and enforcement.
SUBCHAPTER I—PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
7211.
Establishment; administrative provisions.
7212.
Registration with the Board.
7213.
Auditing, quality control, and independence standards and rules.
7214.
Inspections of registered public accounting firms.
7215.
Investigations and disciplinary proceedings.
7216.
Foreign public accounting firms.
7217.
Commission oversight of the Board.
7218.
Accounting standards.
7219.
Funding.
7220.
Definitions.
SUBCHAPTER II—AUDITOR INDEPENDENCE
7231.
Exemption authority.
7232.
Study of mandatory rotation of registered public accounting firms.
7233.
Commission authority.
7234.
Considerations by appropriate State regulatory authorities.
SUBCHAPTER III—CORPORATE RESPONSIBILITY
7241.
Corporate responsibility for financial reports.
7242.
Improper influence on conduct of audits.
7243.
Forfeiture of certain bonuses and profits.
7244.
Insider trades during pension fund blackout periods.
7245.
Rules of professional responsibility for attorneys.
7246.
Fair funds for investors.
SUBCHAPTER IV—ENHANCED FINANCIAL DISCLOSURES
7261.
Disclosures in periodic reports.
7262.
Management assessment of internal controls.
7263.
Exemption.
7264.
Code of ethics for senior financial officers.
7265.
Disclosure of audit committee financial expert.
7266.
Enhanced review of periodic disclosures by issuers.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Wednesday, December 26, 2012
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
