---
kind: "unit"
title: "15"
title_heading: "Commerce and Trade"
key: "ch98"
level: "chapter"
label: "Chapter 98"
heading: "Public Company Accounting Reform and Corporate Responsibility"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/ch98"
sections_count: 29
---

# Chapter 98 — Public Company Accounting Reform and Corporate Responsibility

Title 15 — Commerce and Trade

## Sections

- [§7201. Definitions](/usc/15/7201.md)
- [§7202. Commission rules and enforcement](/usc/15/7202.md)

## Contents

- [Subchapter I — Public Company Accounting Oversight Board](/usc/15/ch98-schI.md)
- [Subchapter II — Auditor Independence](/usc/15/ch98-schII.md)
- [Subchapter III — Corporate Responsibility](/usc/15/ch98-schIII.md)
- [Subchapter IV — Enhanced Financial Disclosures](/usc/15/ch98-schIV.md)