((a)) ** Commission regulations** Not later than 180 days after , the Commission shall issue final regulations to carry out each of subsections (g) through () of .section 78j–1 of this titleJuly 30, 20022002-07-30l

((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 () of or any rule or regulation of the Commission or of the Board issued thereunder.section 78j–1 of this titlel