TITLE II - AUDITOR INDEPENDENCE
SEC. 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.
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