“ L. 107-204) . `` (b) Notwithstanding any other provision of this joint resolution, upon the collection of fees authorized in section 109 (d) of the Sarbanes-Oxley Act of 2002 (Pub. L. 107-204) , the Public Company Accounting Oversight Board shall reimburse the Securities and Exchange Commission for any Commission appropriations advanced to the Board for start-up expenses pursuant to section 109 (j) of such Act or subsection (a) of this section, so as to result in no net effect of such advances on appropriations available to the Commission in fiscal year 2003. ́ ́. SEC. 5. ”