---
kind: "unit"
title: "15"
title_heading: "Commerce and Trade"
key: "ch98/schII"
level: "subchapter"
label: "Subchapter II"
heading: "Auditor Independence"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/ch98-schII"
sections_count: 4
---

# Subchapter II — Auditor Independence

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

## Sections

- [§7231. Exemption authority](/usc/15/7231.md)
- [§7232. Study of mandatory rotation of registered public accounting firms](/usc/15/7232.md)
- [§7233. Commission authority](/usc/15/7233.md)
- [§7234. Considerations by appropriate State regulatory authorities](/usc/15/7234.md)