Sarbanes Oxley Act Section 203


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 the end the following:
‘‘(j) AUDIT PARTNER ROTATION.—It shall be unlawful for a registered
public accounting firm to provide audit services to an issuer
if the lead (or coordinating) audit partner (having primary responsibility
for the audit), or the audit partner responsible for reviewing
the audit, has performed audit services for that issuer in each
of the 5 previous fiscal years of that issuer.’’.




Sarbanes Oxley Compliance Professionals Association (SOXCPA)

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