Title 15
This is not an official government website.
Copyright © 2026 PLEJ LC. All rights reserved.
Title 15
Title 15
PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Move through the sections below while keeping the rest of the chapter close at hand in the explorer.
Title 15
29
Use the list below to move through the chapter quickly and jump into the specific section you want to read.
29 sections loaded in this panel.
Definitions
Commission rules and enforcement
Establishment; administrative provisions
Registration with the Board
Auditing, quality control, and independence standards and rules
Inspections of registered public accounting firms
Additional disclosure
Investigations and disciplinary proceedings
Foreign public accounting firms
Commission oversight of the Board
Accounting standards
Funding
Definitions
Exemption authority
Study of mandatory rotation of registered public accounting firms
Commission authority
Considerations by appropriate State regulatory authorities
Corporate responsibility for financial reports
Improper influence on conduct of audits
Forfeiture of certain bonuses and profits
Insider trades during pension fund blackout periods
Rules of professional responsibility for attorneys
Fair funds for investors
Disclosures in periodic reports
Management assessment of internal controls
Exemption
Code of ethics for senior financial officers
Disclosure of audit committee financial expert
Enhanced review of periodic disclosures by issuers