This Act, referred to in subsec. (a)(1), is Pub. L. 107–204, July 30, 2002, 116 Stat. 745, known as the Sarbanes-Oxley Act of 2002. For complete classification of this Act to the Code, see Tables.

Title II of this Act, referred to in subsec. (b), is title II of Pub. L. 107–204, July 30, 2002, 116 Stat. 771, which enacted subchapter II of this chapter and amended sections 78c, 78j–1, 78l, and 78q of this title. For complete classification of title II to the Code, see Tables.

2012—Subsec. (a)(3)(C). Pub. L. 112–106 added subpar. (C).

2010—Subsec. (a)(1). Pub. L. 111–203, § 982(d)(1), substituted “such ethics standards, and such independence standards” for “and such ethics standards”.

Subsec. (a)(2)(A)(iii). Pub. L. 111–203, § 982(d)(2), substituted “in each audit report for an issuer, describe” for “describe in each audit report” in introductory provisions.

Subsec. (a)(2)(B)(i). Pub. L. 111–203, § 982(d)(3), substituted “issuers, brokers, and dealers” for “issuers”.

Amendment by Pub. L. 111–203 effective 1 day after July 21, 2010, except as otherwise provided, see section 4 of Pub. L. 111–203, set out as an Effective Date note under section 5301 of Title 12, Banks and Banking.