Section 1 — Short title

Section 2 — Definitions

Section 3 — Commission Rules and Enforcement

TITLE I

PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD

Section 101 — Establishment; Administrative Provisions

Section 102 — Registration with the Board

Section 103 — Auditing, Quality Control, and Independence Standards and Rules

Section 104 — Inspections of Registered Public Accounting Firms

Section 105 — Investigations and Disciplinary Proceedings

Section 106 — Foreign Public Accounting Firms

Section 107 — Commission Oversight of the Board

Section 108 — Accounting Standards

Section 109 — Funding

TITLE II

AUDITOR INDEPENDENCE

Section 201 — Services Outside the Scope of Practice of Auditors

Section 201(a) — Prohibited Activites

Section 201(b) — Exemption Authority

Section 202 — Preapproval Requirements

Section 203 — Audit Partner Rotation

Section 204 — Auditor Reports to Audit Committees

Section 205 — Conforming Amendments

Section 205(a) Definitions

Section 205(b) Auditor Requirements

Section 205(c)(1) Other References

Section 205(c)(2) Other References

Section 205(d) Conforming Amendment

Section 206 — Conflicts of Interest

Section 207 — Study of Mandatory Rotation of Registered Public Accounting Firms

Section 208 — Commission Authority

Section 209 — Considerations by Appropriate State Regulatory Authorities

 

TITLE III

CORPORATE RESPONSIBILITY

Section 301 — Public Company Audit Committees

Section 302 — Corporate Responsibility for Financial Reports

Section 303 — Improper Influence on Conduct of Audits

Section 304 — Forfeiture of Certain Bonuses and Profits

Section 305 — Officer and Director Bars and Penalties

Section 305(a)(1)

Section 305(a)(2)

Section 305(b)

Section 306 — Insider Trades During Pension Fund Blackout Periods

Section 306(b)(1)

Section 306(b)(3)

Section 307 — Rules of Professional Responsibility for Attorneys

Section 308 — Fair Funds for Investors

Section 308(d)(1)

Section 308(d)(2)

Section 308(d)(3)

Section 308(d)(4)

Section 308(d)(5)

 

TITLE IV

ENHANCED FINANCIAL DISCLOSURES

Section 401 — Disclosures in Periodic Reports

Section 401(a)

Section 402 — Enhanced Conflict of Interest Provisions

Section 403 — Disclosures of Transactions Involving Management and Principal Stockholders

Section 403(a)

Section 403(b)

Section 404 — Management Assessment of Internal Controls

Section 405 — Exemption

Section 406 — Code of Ethics for Senior Financial Officers

Section 407 — Disclosure of Audit Committee Financial Expert

Section 408 — Enhanced Review of Periodic Disclosures by Issuers

Section 409 — Real Time Issuer Disclosures

 

TITLE V

ANALYST CONFLICTS OF INTEREST

Section 501 — Treatment of Securities Analysts by Registered Securities Associations and National Securities Exchanges

Section 501(a)

Section 501(b)

Section 501(c)

 

TITLE VI

COMMISSION RESOURCES AND AUTHORITY

Section 601 — Authorization of Appropriations

Section 602 — Appearance and Practice Before the Commission

Section 603 — Federal Court Authority to Impose Penny Stock Bars

Section 603(a)

Section 603(b)

Section 604 — Qualifications of Associated Persons of Brokers and Dealers

Section 604(a)

Section 604(b)

Section 604(c)(1)(A)

Section 604(c)(1)(B) (The Table of Popular Names shows this section as classified into two different sections of United States Code, as follows:

15 U.S.C. § 78o-4
15 U.S.C. § 78o-5

Section 604(c)(1)(B)(ii)

Section 604(c)(1)(C)

Section 604(c)(2)

 

TITLE VII

STUDIES AND REPORTS

Section 701 — GAO Study and Report Regarding Consolidation of Public Accounting Firms

[Eliminated; See Note to 15 U.S.C. § 7201]

Section 702 — Commission Study and Report Regarding Credit Rating Agencies

Section 703 — Study and Report on Violators and Violations

Section 704 — Study of Enforcement Actions

Section 705 — Study of Investment Banks

 

TITLE VIII

CORPORATE AND CRIMINAL FRAUD ACCOUNTABILITY

Section 801 — Short Title

Section 802 — Criminal Penalties for Altering Documents

Section 802(a)

Section 802(a)

Section 802(b)

Section 803 — Debts Nondischargeable if Incurred in Violation of Securities Fraud Laws

Section 804 — Statute of Limitations for Securities Fraud

Section 804(a)

Section 804(b)

Section 804(c)

Section 805 — Review of Federal Sentencing Guidelines for Obstruction of Justice and Extensive Criminal Fraud

Section 806 — Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud

Section 806(a)

Section 806(b)

Section 807 — Criminal Penalties for Defrauding Shareholders of Publicly Traded Companies

Section 807(a)

Section 807(b)

 

TITLE IX

WHITE-COLLAR CRIME PENALTY ENHANCEMENTS

Section 901 — Short Title

Section 902 — Attempts and Conspiracies to Commit Criminal Fraud Offenses

Section 902(a)

Section 902(b)

Section 903 — Criminal Penalties for Mail and Wire Fraud

Section 903(a)

Section 903(b)

Section 904 — Criminal Penalties for Violations of the Employee Retirement Income Security Act of 1974

Section 905 — Amendment to Sentencing Guidelines Relating to Certain White-Collar Offenses

Section 906 — Corporate Responsibility for Financial Reports

Section 906(a)

Section 906(b)

 

TITLE X

CORPORATE TAX RETURNS

Section 1001 — Sense of the Senate Regarding the Signing of Corporate Tax Returns by Chief Executive Officers

 

TITLE XI

CORPORATE FRAUD AND ACCOUNTABILITY

Section 1101 — Short Title

Section 1102 — Tampering with a Record or Otherwise Impeding an Official Proceeding

Section 1103 — Temporary Freeze Authority for the Securities and Exchange Commission

Section 1104 — Amendment to the Federal Sentencing Guidelines

Section 1105 — Authority of the Commission to Prohibit Persons from Serving as Officers or Directors

Section 1105(a)

Section 1105(b)

Section 1106 — Increased Criminal Penalties under Securities Exchange Act of 1934

Section 1107 — Retaliation Against Informants