Sarbanes Oxley Act Section 208

 

SEC. 208. COMMISSION AUTHORITY.
 
(a) COMMISSION REGULATIONS.—
Not later than 180 days after
the date of enactment of this Act, the Commission shall issue
final regulations to carry out each of subsections (g) through (l)
of section 10A of the Securities Exchange Act of 1934, as added
by this title.
 
(b) AUDITOR INDEPENDENCE.—It shall be unlawful for any registered
public accounting firm (or an associated person thereof,
as applicable) to prepare or issue any audit report with respect
to any issuer, if the firm or associated person engages in any
activity with respect to that issuer prohibited by any of subsections
(g) through (l) of section 10A of the Securities Exchange Act of
1934, as added by this title, or any rule or regulation of the
Commission or of the Board issued thereunder. 

 

   

 

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