---
kind: "unit"
title: "15"
title_heading: "Commerce and Trade"
key: "ch98/schI"
level: "subchapter"
label: "Subchapter I"
heading: "Public Company Accounting Oversight Board"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/ch98-schI"
sections_count: 11
---

# Subchapter I — Public Company Accounting Oversight Board

Title 15 — Commerce and Trade › Chapter 98 — Public Company Accounting Reform and Corporate Responsibility

## Sections

- [§7211. Establishment; administrative provisions](/usc/15/7211.md)
- [§7212. Registration with the Board](/usc/15/7212.md)
- [§7213. Auditing, quality control, and independence standards and rules](/usc/15/7213.md)
- [§7214. Inspections of registered public accounting firms](/usc/15/7214.md)
- [§7214a. Additional disclosure](/usc/15/7214a.md)
- [§7215. Investigations and disciplinary proceedings](/usc/15/7215.md)
- [§7216. Foreign public accounting firms](/usc/15/7216.md)
- [§7217. Commission oversight of the Board](/usc/15/7217.md)
- [§7218. Accounting standards](/usc/15/7218.md)
- [§7219. Funding](/usc/15/7219.md)
- [§7220. Definitions](/usc/15/7220.md)