Sarbanes Oxley Act Section 209

 

SEC. 209. CONSIDERATIONS BY APPROPRIATE STATE REGULATORY
AUTHORITIES.
In supervising nonregistered public accounting firms and their
associated persons, appropriate State regulatory authorities should
make an independent determination of the proper standards
applicable, particularly taking into consideration the size and
nature of the business of the accounting firms they supervise and
the size and nature of the business of the clients of those firms.
The standards applied by the Board under this Act should not
be presumed to be applicable for purposes of this section for small
and medium sized nonregistered public accounting firms.

Join the Sarbanes Oxley Compliance Professionals Association (SOXCPA). Membership is Free:
 www.sarbanes-oxley-association.com/How_to_become_member.htm

Member Benefits:
 www.sarbanes-oxley-association.com/Member_Benefits.htm

Reading Room
 www.sarbanes-oxley-association.com/Reading_Room.htm
Certified Sarbanes Oxley Expert - Distance Learning and Online Certification Program
 www.sarbanes-oxley-association.com/Distance_Learning_and_Certification.htm

Certified EU Sarbanes Oxley Expert - Distance Learning and Online Certification Program
www.sarbanes-oxley-association.com/CEUSOE_Distance_Learning_and_Certification.htm
Privacy and Compliance with the Federal Trade Commission Fair, the California Online Privacy Protection Act, the Children Online Privacy Protection Act, the Privacy Alliance, the Controlling the Assault of Non-Solicited Pornography and Marketing Act
 www.sarbanes-oxley-association.com/Privacy.htm

 

   

 

 

© Sarbanes Oxley Compliance Professionals Association (SOXCPA)

Certified Sarbanes-Oxley Expert (CSOE) - Distance learning and online certification program