sarbanes索克斯法案(英文版)

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1、Sarbanes-OxleyActof2002TitleIPublicCompanyAccountingOversightBoardSec.101.Establishment;administrativeprovisions.Sec.102.RegistrationwiththeBoard.Sec.103.Auditing,qualitycontrol,andindependencestandardsandrules.Sec.104.Inspectionsofregisteredpublicaccountingfirms.Sec.105.Investigationsand

2、disciplinaryproceedings.Sec.106.Foreignpublicaccountingfirms.Sec.107.CommissionoversightoftheBoard.Sec.108.Accountingstandards.Sec.109.Funding.TitleIIAuditorIndependenceSec.201.Servicesoutsidethescopeofpracticeofauditors.Sec.202.Preapprovalrequirements.Sec.203.Auditpartnerrotation.Sec.204

3、.Auditorreportstoauditcommittees.Sec.205.Conformingamendments.Sec.206.Conflictsofinterest.Sec.207.Studyofmandatoryrotationofregisteredpublicaccountingfirms.Sec.208.Commissionauthority.Sec.209.ConsiderationsbyappropriateStateregulatoryauthorities.TitleIIICorporateResponsibilitySec.301.Publ

4、iccompanyauditcommittees.Sec.302.Corporateresponsibilityforfinancialreports.Sec.303.Improperinfluenceonconductofaudits.Sec.304.Forfeitureofcertainbonusesandprofits.Sec.305.Officeranddirectorbarsandpenalties.Sec.306.Insidertradesduringpensionfundblackoutperiodsprohibited.Sec.307.Rulesofpro

5、fessionalresponsibilityforattorneys.Sec.308.Fairfundsforinvestors.TitleIVEnhancedFinancialDisclosuresSec.401.Disclosuresinperiodicreports.Sec.402.Enhancedconflictofinterestdisclosures.Sec.403.Disclosuresoftransactionsinvolvingmanagementandprincipalstockholders.Sec.404.Managementassessment

6、ofinternalcontrols.Sec.405.Exemption.Sec.406.Codeofethicsforseniorfinancialofficers.Sec.407.Disclosureofauditcommitteefinancialexpert.Sec.408.Enhancedreviewofperiodicdisclosuresbyissuers.Sec.409.Realtimeissuerdisclosures.55TitleVAnalystConflictsOfInterestSec.501.Treatmentofsecuritiesbyreg

7、isteredsecuritiesassocations.TitleVICommissionResourcesAndAuthoritySec.601.Authorizationofappropriations.Sec.602.AppearanceandpracticebeforetheCommission.Sec.603.Federalcourtauthoritytoimposepennystockbars.Sec.604.Qualificationsofassociatedpersonsofbrokersanddealers