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Sarbanes Oxley
Act |
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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.
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