(b)ENFORCEMENT.-

　　(1)IN GENERAL.-A violation by any person of this Act,any rule or regulation of the Commission issued under this Act,or any rule of the Board shall be treated for all purposes in the same manner as a violation of the Securities Exchange Act of 1934(15 U.S.C.78a et seq.)or the rules and regulations issued thereunder,consistent with the provisions of this Act,and any such person shall be subject to the same penalties,and to the same extent,as for a violation of that Act or such rules or regulations.

　　(2)INVESTIGATIONS,INJUNCTIONS,AND PROSECUTION OF OFFENSES.-Section 21 of the Securities Exchange Act of 1934(15 U.S.C.78u)is amended-

　　(A)in subsection(a)(1),by inserting"the rules of the Public Company Accounting Oversight Board,of which such person is a registered public accounting firm or a person associated with such a firm,"after"is a participant,"1473

　　(B)in subsection(d)(1),by inserting"the rules of the Public Company Accounting Oversight Board,of which such person is a registered public accounting firm or a person associated with such a firm,"after"is a participant,"1473

　　(C)in subsection(e),by inserting"the rules of the Public Company Accounting Oversight Board,of which such person is a registered public accounting firm or a person associated with such a firm,"after"is a participant,"1473 and

　　(D)in subsection(f),by inserting "or the Public Company Accounting Oversight Board"after"self-regulatory organization" each place that term appears.

　　(3)CEASE-AND-DESIST PROCEEDINGS.-Section 21C(c)(2)of the Securities Exchange Act of 1934(15 U.S.C.78u–3(c)(2))is amended by inserting "registered public accounting firm(as defined in section 2 of the Sarbanes-Oxley Act of 2002),"after"government securities dealer,".

　　(4)ENFORCEMENT BY FEDERAL BANKING AGENCIES.-Section 12(i)of the Securities Exchange Act of 1934(15 U.S.C.78l(i))is amended by-

　　(A)striking "sections 12,"each place it appears and inserting"sections 10A(m),12,"1473and

　　(B)striking"and 16," each place it appears and inserting"and 16 of this Act,and sections 302,303,304,06,401(b),404,406,and 407 of the Sarbanes-Oxley Act of 2002,".