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

Sarbanes-Oxley Act of 2002





Section 209 -- Considerations by Appropriate State Regulatory Authorities


In supervising nonregistered public accounting firms and their associated persons, appropriate State regulatory authorities should make an independent determination of the proper standards applicable, particularly taking into consideration the size and nature of the business of the accounting firms they supervise and the size and nature of the business of the clients of those firms. The standards applied by the Board under this Act should not be presumed to be applicable for purposes of this section for small and medium sized nonregistered public accounting firms.


Legislative History


July 30, 2002, 107 P.L. 204, Title II, § 209, 116 Stat. 745.



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