CONFLICTS OF INTEREST.
of the Securities Exchange Act of 1934 (15
amended by this Act, is amended by adding at
‘‘(l) CONFLICTS OF
INTEREST.—It shall be unlawful for
accounting firm to perform for an issuer any
required by this title, if a chief executive
financial officer, chief accounting officer,
or any person serving
equivalent position for the issuer, was
employed by that
independent public accounting firm and
in the audit of that issuer during the 1-year
date of the initiation of the audit.’’.