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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 Tuesday, August 13, 2013

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15 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 72132012112-106 [Sec.] 104126 Stat. 310
§ 72622012112-106 [Sec.] 103126 Stat. 310


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