SEC. 203.
AUDIT PARTNER ROTATION.Section 10A
of the Securities Exchange Act of 1934 (15
U.S.C.78j–1), as
amended by this Act, is amended by adding at
theend the
following:‘‘(j) AUDIT PARTNER
ROTATION.—It shall be unlawful for
a registeredpublic
accounting firm to provide audit services to
an issuerif the lead
(or coordinating) audit partner (having
primary responsibilityfor the
audit), or the audit partner responsible for
reviewingthe audit,
has performed audit services for that issuer
in eachof the 5
previous fiscal years of that issuer.’’.
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