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United States Code

Subchapter I

Public Company Accounting Oversight Board

7211Establishment; administrative provisions 7212Registration with the Board 7213Auditing, quality control, and independence standards and rules 7214Inspections of registered public accounting firms 7214aAdditional disclosure 7215Investigations and disciplinary proceedings 7216Foreign public accounting firms 7217Commission oversight of the Board 7218Accounting standards 7219Funding 7220Definitions