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15 U.S.C. 7232: Study of mandatory rotation of registered public accounting firmsText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 15-COMMERCE AND TRADECHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
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§7232. Study of mandatory rotation of registered public accounting firms

(a)  Study and review required

The Comptroller General of the United States shall conduct a study and review of the potential effects of requiring the mandatory rotation of registered public accounting firms.

(b)  Report required

Not later than 1 year after July 30, 2002, the Comptroller General shall submit a report to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives on the results of the study and review required by this section.

(c)  Definition

For purposes of this section, the term “mandatory rotation” refers to the imposition of a limit on the period of years in which a particular registered public accounting firm may be the auditor of record for a particular issuer.

( Pub. L. 107–204, title II, § 207 , July 30, 2002 , 116 Stat. 775 .)