|"(l) Conflicts of Interest.--It shall be unlawful for a registered public
accounting firm to perform for an issuer any audit service required by this
title, if a chief executive officer, controller, chief financial officer,
chief accounting officer, or any person serving in an equivalent position
for the issuer, was employed by that registered independent public accounting
firm and participated in any capacity in the audit of that issuer during
the 1-year period preceding the date of the initiation of the audit.".