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SEC. 203.
AUDIT PARTNER ROTATION.
Section 10A
of the Securities Exchange Act of 1934 (15
U.S.C.
78j–1), as
amended by this Act, is amended by adding at
the
end the
following:
‘‘(j) AUDIT PARTNER
ROTATION.—It shall be unlawful for
a registered
public
accounting firm to provide audit services to
an issuer
if the lead
(or coordinating) audit partner (having
primary responsibility
for the
audit), or the audit partner responsible for
reviewing
the audit,
has performed audit services for that issuer
in each
of the 5
previous fiscal years of that issuer.’’.
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