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§§
1-3
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§ 1 Short title
§ 2 Definitions
§ 3 Commission Rules and Enforcement
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§§ 101-109 Public Company Accounting Oversight Board
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§ 101 Establishment; Administrative Provisions
§ 102 Registration with the Board
§ 103 Auditing, Quality Control, and Independence Standards
§ 104 Inspections of Registered Public Accounting Firms
§ 105 Investigations and Disciplinary Proceedings
§ 106 Foreign Public Accounting Firms
§ 107 Commission Oversight of the Board
§ 108 Accounting Standards
§ 109 Funding
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§§ 201-209 Auditor independence
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§ 201 Services Outside the Scope of Practice of Auditors
§ 202 Preapproval Requirements
§ 203 Audit Partner Rotation
§ 204 Auditor Reports to Audit Committees
§ 205 Conforming Amendments
§ 206 Conflicts of Interest
§ 207 Study of Mandatory Rotation
§ 208 Commission Authority
§ 209 Considerations by Appropriate State Regulatory Authorities
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§§ 301-308 Corporate Responsibility
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§ 301 Public Company Audit Committees
§ 302 Corporate Responsibility for Financial Reports
§ 303 Improper Influence on Conduct of Audits
§ 304 Forfeiture of Certain Bonuses and Profits
§ 305 Officer and Director Bars and Penalties
§ 306 Insider Trades During Pension Fund Blackout Periods
§ 307 Rules of Professional Responsibility for Attorneys
§ 308 Fair Funds for Investors
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§§ 401-409 Enhanced Financial Disclosures
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§ 401 Disclosures in Periodic Reports
§ 402 Enhanced Conflict of Interest Provisions
§ 403 Transactions Involving Management and Principal 
§ 404 Management Assessment of Internal Controls
§ 405 Exemption
§ 406 Code of Ethics for Senior Financial Officers
§ 407 Disclosure of Audit Committee Financial Expert
§ 408 Enhanced Review of Periodic Disclosures by Issuers
§ 409 Real Time Issuer Disclosure
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§ 501 Research Analyst Conflicts of Interest
SEC_CODE_REF_0090001192884
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§ 501 Treatment of Securities Analysts
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§§ 601-604 Commission Resources and Authority
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§ 601 Authorization of Appropriations
§ 602 Appearance and Practice Before the Commission
§ 603 Federal Court Authority to Impose Penny Stock Bars
§ 604 Qualifications of Associated Persons of Brokers and Dealers
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§§ 701-705 Studies and Reports
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§ 701 GAO Report Re: Consolidation of Public Accounting Firms
§ 702 SEC Report Re: Credit Rating Agencies
§ 703 Study Re: Violators and Violations
§ 704 Study of Enforcement Actions
§ 705 Study of Investment Banks
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§§ 801-807 Corporate and Criminal Fraud Accountability
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§ 801 Short Title
§ 802 Criminal Penalties for Altering Documents
§ 803 Debts Nondischargeable; Violation of Securities Fraud Laws
§ 804 Statute of Limitations for Securities Fraud
§ 805 Review of Federal Sentencing Guidelines
§ 806 Whistle-blowing Protections
§ 807 Penalties for Defrauding Shareholders of Publicly Companies
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§§ 901-906 White-Collar Crime Penalty Enhancements
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§ 901 Short Title
§ 902 Attempts and Conspiracies to Commit Criminal Fraud
§ 903 Criminal Penalties for Mail and Wire Fraud
§ 904 Criminal Penalties for Violations of ERISA
§ 905 Amendment to Sentencing Guidelines Re: White-Collar
§ 906 Corporate Responsibility for Financial Reports
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§ 1001 Corporate Tax Returns
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§ 1001 Sense of the Senate Re: CEO's Signing Corporate Tax |
§ 1101-1107 Corporate Fraud and Accountability
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§ 1101 Short Title
§ 1102 Tampering with a Record / Impeding an Official Proceeding
§ 1103 SEC Temporary Freeze Authority
§ 1104 Amendment to the Federal Sentencing Guidelines
§ 1105 Prohibiting Persons from Serving as Officers or Directors
§ 1106 Increased Criminal Penalties under Exchange Act of 1934
§ 1107 Retaliation Against Informants
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