<P> Subtitle I is concerned with establishing a Public Company Accounting Oversight Board (or PCAOB). The PCAOB has the authority to establish oversight of certified public accounting firms . Its provision allows the SEC to authorize necessary rules respecting securities for borrowing . The SEC shall, as deemed appropriate, exercise transparency within this sector of the financial industry . A council of Inspectors General On Financial Oversight, composed of several members of federal agencies (such as the United States Department of the Treasury, the FDIC, and the Federal Housing Finance Agency) will be established . The council will more easily allow the sharing of data with inspectors general (which includes members by proxy or in person from the SEC and CFTC) with a focus on dealings that may be applicable to the general financial sector largely focusing on the financial oversight's improvement . </P> <Table> <Tr> <Td> </Td> <Td> This section needs expansion . You can help by adding to it . (October 2010) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This section needs expansion . You can help by adding to it . (October 2010) </Td> </Tr> <P> Subtitle J provides adjustments to Section 31 of the Securities Exchange Act of 1934 regarding the "Recovery Cost of Annual Appropriation", the "Registration of Fees" and the "Authorization of Appropriations" provisions of the Act . </P>

Which of the following is a correct statement about the​ dodd-frank act of​ 2010