Sarbanes Oxley Act Section 206


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:
‘‘(l) CONFLICTS OF INTEREST.—It shall be unlawful for a registered
public accounting firm to perform for an issuer any audit
service required by this title, if a chief executive officer, controller,
chief financial officer, chief accounting officer, or any person serving
in an equivalent position for the issuer, was employed by that
registered independent public accounting firm and participated in
any capacity in the audit of that issuer during the 1-year period
preceding the date of the initiation of the audit.’’. 





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