; (2) by striking Public Company Accounting Oversight Board each place it appears and inserting Office of Public Accounting Oversight ; (3) by striking the Board each place it appears and inserting the Office ; (4) by striking The Board each place it appears and inserting The Office ; and (5) by striking the Board’s each place it appears and inserting the Office’s . (b) Repeals Sections 104, 105, and 107 of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7214 ; 15 U.S.C. 7215 ; 15 U.S.C. 7217 ) are repealed. (c) References Beginning on the date that is 2 years after the date of the enactment of this Act, any reference to the Public Company Accounting Oversight Board in any law, regulation, map, document, record, or other paper of the United States shall be deemed to be a reference to the Office of Public Accounting Oversight of the Office of the Chief Accountant of the Securities and Exchange Commission. (d) Termination of existing Board The Public Company Accounting Oversight Board shall terminate on the date that is 2 years after the date of the enactment of this Act. 502. Establishment; administrative provisions (a) In general Section 101 of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7211 ) is amended— (1) by amending subsection (a) to read as follows: (a) Establishment of Office There is established in the Office of the Chief Accountant of the Commission an Office of Public Accounting Oversight, to oversee the audit of companies that are subject to the securities laws, and related matters, in order to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports. ; (2) by amending subsection (b) to read as follows: (b) Director The Chief Accountant of the Office of the Chief Accountant of the Commission shall serve as the Director of the Office of Public Accounting Oversight. ; (3) in subsection (c)— (A) in the heading, by striking the Board and inserting the Office