Federal (United States) · Session law
Pub. L. 107-204 — To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.
66 sections
66 sections
- Pub. L. 107-204, tit. I, sec. 101ESTABLISHMENT; ADMINISTRATIVE PROVISIONS.Enacted
- Pub. L. 107-204, tit. I, sec. 102REGISTRATION WITH THE BOARD.Enacted
- Pub. L. 107-204, tit. I, sec. 103AUDITING, QUALITY CONTROL, AND INDEPENDENCE STANDARDS AND RULES.15 USC 7213 note.Enacted
- Pub. L. 107-204, tit. I, sec. 104INSPECTIONS OF REGISTERED PUBLIC ACCOUNTING FIRMS.15 USC 7214 note.Enacted
- Pub. L. 107-204, tit. I, sec. 105INVESTIGATIONS AND DISCIPLINARY PROCEEDINGS.15 USC 7215 note.Enacted
- Pub. L. 107-204, tit. I, sec. 106FOREIGN PUBLIC ACCOUNTING FIRMS.Enacted
- Pub. L. 107-204, tit. I, sec. 107COMMISSION OVERSIGHT OF THE BOARD.15 USC 7217 note.Enacted
- Pub. L. 107-204, tit. I, sec. 108ACCOUNTING STANDARDS.Enacted
- Pub. L. 107-204, tit. I, sec. 109FUNDING.15 USC 7219 note.Enacted
- Pub. L. 107-204, tit. II, sec. 201SERVICES OUTSIDE THE SCOPE OF PRACTICE OF AUDITORS.Enacted
- Pub. L. 107-204, tit. II, sec. 202PREAPPROVAL REQUIREMENTS.Enacted
- Pub. L. 107-204, tit. II, sec. 203AUDIT PARTNER ROTATION.Enacted
- Pub. L. 107-204, tit. II, sec. 204AUDITOR REPORTS TO AUDIT COMMITTEES.Enacted
- Pub. L. 107-204, tit. II, sec. 205CONFORMING AMENDMENTS.Enacted
- Pub. L. 107-204, tit. II, sec. 206CONFLICTS OF INTEREST.Enacted
- Pub. L. 107-204, tit. II, sec. 207STUDY OF MANDATORY ROTATION OF REGISTERED PUBLIC ACCOUNTING FIRMS.Enacted
- Pub. L. 107-204, tit. II, sec. 208COMMISSION AUTHORITY.Enacted
- Pub. L. 107-204, tit. II, sec. 209CONSIDERATIONS BY APPROPRIATE STATE REGULATORY AUTHORITIES.Enacted
- Pub. L. 107-204, tit. III, sec. 301PUBLIC COMPANY AUDIT COMMITTEES.Enacted
- Pub. L. 107-204, tit. III, sec. 302CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS.Enacted
- Pub. L. 107-204, tit. III, sec. 303IMPROPER INFLUENCE ON CONDUCT OF AUDITS.Enacted
- Pub. L. 107-204, tit. III, sec. 304FORFEITURE OF CERTAIN BONUSES AND PROFITS.Enacted
- Pub. L. 107-204, tit. III, sec. 305OFFICER AND DIRECTOR BARS AND PENALTIES.Enacted
- Pub. L. 107-204, tit. III, sec. 306INSIDER TRADES DURING PENSION FUND BLACKOUT PERIODS.15 USC 7244.Enacted
- Pub. L. 107-204, tit. III, sec. 307RULES OF PROFESSIONAL RESPONSIBILITY FOR ATTORNEYS.Enacted
- Pub. L. 107-204, tit. III, sec. 308FAIR FUNDS FOR INVESTORS.Enacted
- Pub. L. 107-204, tit. IV, sec. 401DISCLOSURES IN PERIODIC REPORTS.Enacted
- Pub. L. 107-204, tit. IV, sec. 402ENHANCED CONFLICT OF INTEREST PROVISIONS.Enacted
- Pub. L. 107-204, tit. IV, sec. 403DISCLOSURES OF TRANSACTIONS INVOLVING MANAGEMENT AND PRINCIPAL STOCKHOLDERS.Enacted
- Pub. L. 107-204, tit. IV, sec. 404MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS.Enacted
- Pub. L. 107-204, tit. IV, sec. 405EXEMPTION.Enacted
- Pub. L. 107-204, tit. IV, sec. 406CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS.Enacted
- Pub. L. 107-204, tit. IV, sec. 407DISCLOSURE OF AUDIT COMMITTEE FINANCIAL EXPERT.Enacted
- Pub. L. 107-204, tit. IV, sec. 408ENHANCED REVIEW OF PERIODIC DISCLOSURES BY ISSUERS.Enacted
- Pub. L. 107-204, tit. IV, sec. 409REAL TIME ISSUER DISCLOSURES.Enacted
- Pub. L. 107-204, tit. V, sec. 501TREATMENT OF SECURITIES ANALYSTS BY REGISTERED SECURITIES ASSOCIATIONS AND NATIONAL SECURITIES EXCHANGES.Enacted
- Pub. L. 107-204, tit. VI, sec. 601AUTHORIZATION OF APPROPRIATIONS.Enacted
- Pub. L. 107-204, tit. VI, sec. 602APPEARANCE AND PRACTICE BEFORE THE COMMISSION.Enacted
- Pub. L. 107-204, tit. VI, sec. 603FEDERAL COURT AUTHORITY TO IMPOSE PENNY STOCK BARS.Enacted
- Pub. L. 107-204, tit. VI, sec. 604QUALIFICATIONS OF ASSOCIATED PERSONS OF BROKERS AND DEALERS.Enacted
- Pub. L. 107-204, tit. VII, sec. 701GAO STUDY AND REPORT REGARDING CONSOLIDATION OF PUBLIC ACCOUNTING FIRMS.Enacted
- Pub. L. 107-204, tit. VII, sec. 702COMMISSION STUDY AND REPORT REGARDING CREDIT RATING AGENCIES.Enacted
- Pub. L. 107-204, tit. VII, sec. 703STUDY AND REPORT ON VIOLATORS AND VIOLATIONS.Enacted
- Pub. L. 107-204, tit. VII, sec. 704STUDY OF ENFORCEMENT ACTIONS.Enacted
- Pub. L. 107-204, tit. VII, sec. 705STUDY OF INVESTMENT BANKS.Enacted
- Pub. L. 107-204, tit. VIII, sec. 801SHORT TITLE.Enacted
- Pub. L. 107-204, tit. VIII, sec. 802CRIMINAL PENALTIES FOR ALTERING DOCUMENTS.Enacted
- Pub. L. 107-204, tit. VIII, sec. 803DEBTS NONDISCHARGEABLE IF INCURRED IN VIOLATION OF SECURITIES FRAUD LAWS.Enacted
- Pub. L. 107-204, tit. VIII, sec. 804STATUTE OF LIMITATIONS FOR SECURITIES FRAUD.Enacted
- Pub. L. 107-204, tit. VIII, sec. 805REVIEW OF FEDERAL SENTENCING GUIDELINES FOR OBSTRUCTION OF JUSTICE AND EXTENSIVE CRIMINAL FRAUD.Enacted
- Pub. L. 107-204, tit. VIII, sec. 806PROTECTION FOR EMPLOYEES OF PUBLICLY TRADED COMPANIES WHO PROVIDE EVIDENCE OF FRAUD.Enacted
- Pub. L. 107-204, tit. VIII, sec. 807CRIMINAL PENALTIES FOR DEFRAUDING SHAREHOLDERS OF PUBLICLY TRADED COMPANIES.Enacted
- Pub. L. 107-204, tit. IX, sec. 901SHORT TITLE.Enacted
- Pub. L. 107-204, tit. IX, sec. 902ATTEMPTS AND CONSPIRACIES TO COMMIT CRIMINAL FRAUD OFFENSES.Enacted
- Pub. L. 107-204, tit. IX, sec. 903CRIMINAL PENALTIES FOR MAIL AND WIRE FRAUD.Enacted
- Pub. L. 107-204, tit. IX, sec. 904CRIMINAL PENALTIES FOR VIOLATIONS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.Enacted
- Pub. L. 107-204, tit. IX, sec. 905AMENDMENT TO SENTENCING GUIDELINES RELATING TO CERTAIN WHITE-COLLAR OFFENSES.Enacted
- Pub. L. 107-204, tit. IX, sec. 906CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS.Enacted
- Pub. L. 107-204, tit. X, sec. 1001SENSE OF THE SENATE REGARDING THE SIGNING OF CORPORATE TAX RETURNS BY CHIEF EXECUTIVE OFFICERS.Enacted
- Pub. L. 107-204, tit. XI, sec. 1101SHORT TITLE.Enacted
- Pub. L. 107-204, tit. XI, sec. 1102TAMPERING WITH A RECORD OR OTHERWISE IMPEDING AN OFFICIAL PROCEEDING.Enacted
- Pub. L. 107-204, tit. XI, sec. 1103TEMPORARY FREEZE AUTHORITY FOR THE SECURITIES AND EXCHANGE COMMISSION.Enacted
- Pub. L. 107-204, tit. XI, sec. 1104AMENDMENT TO THE FEDERAL SENTENCING GUIDELINES.Enacted
- Pub. L. 107-204, tit. XI, sec. 1105AUTHORITY OF THE COMMISSION TO PROHIBIT PERSONS FROM SERVING AS OFFICERS OR DIRECTORS.Enacted
- Pub. L. 107-204, tit. XI, sec. 1106INCREASED CRIMINAL PENALTIES UNDER SECURITIES EXCHANGE ACT OF 1934.Enacted
- Pub. L. 107-204, tit. XI, sec. 1107RETALIATION AGAINST INFORMANTS.Enacted