15 U.S.C. § 7242 — Improper influence on conduct of audits

(a) Rules to prohibit It must be unlawful, in contravention of that rules or regulations as the Commission must prescribe as necessary and appropriate in the public interest or for the protection of investors, for any officer or director of an issuer, or any other people acting under the direction of it, to take any action to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in the performance of an audit of the financial statements of that issuer for the purpose of rendering that financial statements materially misleading.
(b) Enforcement In any civil proceeding, the Commission must have exclusive authority to enforce this section and any rule or regulation issued under this section.
(c) No preemption of other law The provisions of subsection (a) must be in addition to, and must not supersede or preempt, any other provision of law or any rule or regulation issued under it.
(d) Deadline for rulemaking The Commission must—
(1) propose the rules or regulations required by this section, by 90 days after July 30, 2002 ; and (2) issue final rules or regulations required by this section, by 270 days after July 30, 2002 .