§7213. Auditing, quality control, and independence standards and rules — Inbound Citations
15 U.S.C. § 7213
Cited by 6 provisions in release 119-102.
Citations to 15 U.S.C. § 7213 as a whole
-
(2) The term “audit” means an examination of the financial statements of any issuer by an independent public accounting firm in accordance with the rules of the Board or the Commission (or, for the period preceding the adoption of applicable rules of the Board under section 7213 of this title, in accordance with then-applicable generally accepted auditing and related standards for such purposes), for the purpose of expressing an opinion on such statements.
-
(2) establish or adopt, or both, by rule, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for issuers, brokers, and dealers, in accordance with section 7213 of this title;
-
(e) The rules of the Board may require the retention by registered public accounting firms for inspection purposes of records whose retention is not otherwise required by section 7213 of this title or the rules issued thereunder.
Citations to §7213(a)
-
(ii) are established or adopted by the Board under section 7213(a) of this title, or are promulgated as rules of the Commission.
-
(ii) are established or adopted by the Board under section 7213(a) of this title, or are promulgated as rules of the Commission.
Citations to §7213(a)(3)(B)
-
(2) No rule of the Board shall become effective without prior approval of the Commission in accordance with this section, other than as provided in section 7213(a)(3)(B) of this title with respect to initial or transitional standards.