Section 106 of the Sarbanes Oxley act lays down rules for Foreign Public Accounting Firms. It requires that any foreign public accounting firm that prepares or furnishes a report with respect to any issuer is required to comply with the provisions of the SOX Act. Thus, foreign public accounting firms have been made at par with any U.S. Public Accounting firm. However, an important aspect to note is that a foreign public accounting firm registering under the would not by itself mean that it is subject to the jurisdiction of a U.S. Court.