Commission rules and enforcement.
SUBCHAPTER I—PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
Establishment; administrative provisions.
Registration with the Board.
Auditing, quality control, and independence standards and rules.
Inspections of registered public accounting firms.
Investigations and disciplinary proceedings.
Foreign public accounting firms.
Commission oversight of the Board.
SUBCHAPTER II—AUDITOR INDEPENDENCE
Study of mandatory rotation of registered public accounting firms.
Considerations by appropriate State regulatory authorities.
SUBCHAPTER III—CORPORATE RESPONSIBILITY
Corporate responsibility for financial reports.
Improper influence on conduct of audits.
Forfeiture of certain bonuses and profits.
Insider trades during pension fund blackout periods.
Rules of professional responsibility for attorneys.
Fair funds for investors.
SUBCHAPTER IV—ENHANCED FINANCIAL DISCLOSURES
Disclosures in periodic reports.
Management assessment of internal controls.
Code of ethics for senior financial officers.
Disclosure of audit committee financial expert.
Enhanced review of periodic disclosures by issuers.