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Sarbanes Oxley
Act Section 206
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SEC. 206.
CONFLICTS OF INTEREST.
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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