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Sarbanes Oxley
Act |
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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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