Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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The

Sarbanes-Oxley Act of 2002





Sections Affected by the Sarbanes-Oxley Act of 2002


Added

SECTION DESCRIPTION SARBANES-OXLEY

Securities Act of 1933

   
Sec. 8A(f) Officer and director bars Sec. 1105(b)
Sec. 19(b) Accounting standards Sec. 108(a)
Sec. 20(g) Penny stock bars Sec. 603(b)
     

Securities Exchange Act of 1934

   
Sec. 3(a)(58) Audit committee Sec. 205(a)
Sec. 3(a)(59) Registered public accounting firm Sec. 205(a)
Sec. 4C Practice before the SEC Sec. 602
Sec. 10A(g) Prohibition on non-audit services Sec. 201(a)
Sec. 10A(h) Pre-approval of non-audit services Sec. 201(a)
Sec. 10A(i) Pre-approval requirements Sec. 202
Sec. 10A(j) Audit partner rotation Sec. 203
Sec. 10A(k) Reports to audit committees Sec. 204
Sec. 10A(l) Conflicts of interest Sec. 206
Sec. 10A(m) Audit committee standards Sec. 301
Sec. 13(i) Accuracy of financial reports Sec. 401(a)
Sec. 13(j) Off-balance sheet transactions Sec. 401(a)
Sec. 13(k) Prohibition on loans to executives Sec. 402
Sec. 13(l) Real time disclosures Sec. 409
Sec. 15(b)(4)(H) Broker and dealers Sec. 604(a)
Sec. 15D Securities analysts Sec. 501(a)
Sec. 21(d)(5) Equitable relief Sec. 305(b)
Sec. 21(d)(6) Penny stock bars Sec. 603(a)
Sec. 21C(c)(3) Temporary freeze of assets Sec. 1103(a)
Sec. 21C(f) Officer and director bars Sec. 1105(a)
 

Investment Advisers Act of 1940

   
Sec. 203(e)(9) Investment advisor registration Sec. 604(b)
     






Amended

SECTION DESCRIPTION SARBANES-OXLEY

Securities Act of 1933

   
Sec. 20(d)(3)(A) Conforming amendment Sec. 308(d)(3)
Sec. 20(e) Officer and director bars Sec. 305(a)(2)
 

Securities Exchange Act of 1934

   
Sec. 3(a)(39)(F) Conforming amendment Sec. 604(c)(1)(A)
Sec. 3(a)(47) Conforming amendment Sec. 2(b)
Sec. 10A Conforming amendments Sec. 205(b)
Sec. 10A(f) Conforming amendment Sec. 205(d)
Sec. 12(b)(1) Conforming amendment Sec. 205(c)(1)
Sec. 12(i) Conforming amendment Sec. 3(b)(4)
Sec. 13(b)(2) Conforming amendment Sec. 109(h)
Sec. 15(b)(4)(F) Brokers and dealers Sec. 604(a)(1)
Sec. 15(b)(6)(A)(i) Conforming amendment Sec. 604(c)(1)(B)
Sec. 15B(c)(2) Conforming amendment Sec. 604(c)(1)(B)
Sec. 15B(c)(4) Conforming amendment Sec. 604(c)(1)(B)
Sec. 15C(c)(1)(A) Conforming amendment Sec. 604(c)(1)(B)
Sec. 15C(c)(1)(C) Conforming amendment Sec. 604(c)(1)(B)
Sec. 16(a) Insider disclosures Sec.403(a)
Sec. 17(e) Conforming amendment Sec. 205(c)(2)
Sec. 17(i) Conforming amendment Sec. 205(c)(2)
Sec 17A(c)(3)(A) Conforming amendment Sec. 604(c)(1)(C)
Sec 17A(c)(4)(C) Conforming amendment Sec. 604(c)(1)(C)
Sec. 21(a)(1) Conforming amendment Sec. 3(b)(2)(A)
Sec. 21(d)(1) Conforming amendment Sec. 3(b)(2)(B)
Sec. 21(d)(2) Officer and director bars Sec. 305(a)(1)
Sec. 21(d)(3)(C)(i) Conforming amendment Sec. 308(d)(1)
Sec. 21(e) Conforming amendment Sec. 3(b)(2)(C)
Sec. 21(f) Conforming amendment Sec. 3(b)(2)(D)
Sec. 21A(d)(1) Conforming amendment Sec. 308(d)(2)
Sec. 21B(a) Conforming amendment Sec. 501(b)
Sec. 21C(c)(2) Conforming amendment Sec. 3(b)(3)
Sec. 21C(c)(2) Technical amendment Sec. 1103(b)
Sec. 32(a) Increased criminal penalties Sec. 1106
Sec. 35 SEC appropriations Sec. 601
     

Investment Company Act of 1940

   
Sec. 42(e)(3)(A) Conforming amendment Sec. 308(d)(4)
 

Investment Advisers Act of 1940

   
Sec. 203(e)(7) Investment advisor registration Sec. 604(b)(1)
Sec. 203(f) Conforming amendment Sec. 604(c)(2)
Sec. 209(e)(3)(A) Conforming amendment Sec. 308(d)(5)




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