The law › Title 15, Commerce and Trade › Chapter 98

15 U.S.C. 7213: Auditing, quality control, and independence standards and rules

Created in 2002 by the Sarbanes-Oxley Act of 2002 (Public Law 107-204). Changed by 2 later laws. No bill we track in this Congress changes it.

5 other sections of the Code cite this one, including 15 U.S.C. 7201, 15 U.S.C. 7211, 15 U.S.C. 7214, 15 U.S.C. 7217, 15 U.S.C. 7220.

How it got hereLaws that created or changed it, newest first

2012Jumpstart Our Business Startups Act

2010Dodd-Frank Wall Street Reform and Consumer Protection Act

2002Sarbanes-Oxley Act of 2002created it

15 U.S.C. 7213Auditing, quality control, and independence standards and rules

(a)Auditing, quality control, and ethics standards

(b)Independence standards and rules

(c)Cooperation with designated professional groups of accountants and advisory groups

(d)Evaluation of standard setting process

This CongressBills that change it or would

None we track

past change
enacted this Congress
proposed

This Congress

No bill we track in the 119th Congress changes this section.

How it got here

2012

Pub. L. 112–106 added subpar. (C). (Jumpstart Our Business Startups Act) Law text · (a)

2010

Pub. L. 111–203, §982(d)(1), substituted "such ethics standards, and such independence standards" for "and such ethics standards". (Dodd-Frank Wall Street Reform and Consumer Protection Act) Law text · (a)
Pub. L. 111–203, §982(d)(2), substituted "in each audit report for an issuer, describe" for "describe in each audit report" in introductory provisions. (Dodd-Frank Wall Street Reform and Consumer Protection Act) Law text · (a)
Pub. L. 111–203, §982(d)(3), substituted "issuers, brokers, and dealers" for "issuers". (Dodd-Frank Wall Street Reform and Consumer Protection Act) Law text · (a)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.