萨班斯法案英文编辑版

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1、PUBLICLAW107–204—JULY30,2002116STAT.745 PublicLaw107–204 107thCongress AnAct Toprotectinvestorsbyimprovingtheaccuracyandreliabilityofcorporatedisclosuresmadepursuanttothesecuritieslaws,andforotherpurposes.BeitenactedbytheSenateandHouseofRepresentativesoftheUnitedStates

2、ofAmericainCongressassembled, SECTION1.SHORTTITLE;TABLEOFCONTENTS.(a)SHORTTITLE.—ThisActmaybecitedasthe‘‘Sarbanes-responsibility.(b)TABLEOFCONTENTS.—ThetableofcontentsforthisActisasfollows: Sec.1.Shorttitle;tableofcontents. Sec.2.Definitions. Sec.3.Commissionrulesanden

3、forcement. TITLEI—PUBLICCOMPANYACCOUNTINGOVERSIGHTBOARD Sec.101.Establishment;administrativeprovisions. Sec.102.RegistrationwiththeBoard. Sec.103.Auditing,qualitycontrol,andindependencestandardsandrules. Sec.104.Inspectionsofregisteredpublicaccountingfirms. Sec.105.Inv

4、estigationsanddisciplinaryproceedings. Sec.106.Foreignpublicaccountingfirms. Sec.107.CommissionoversightoftheBoard. Sec.108.Accountingstandards. Sec.109.Funding. TITLEII—AUDITORINDEPENDENCE Sec.201.Servicesoutsidethescopeofpracticeofauditors. Sec.202.Preapprovalrequire

5、ments. Sec.203.Auditpartnerrotation. Sec.204.Auditorreportstoauditcommittees. Sec.205.Conformingamendments. Sec.206.Conflictsofinterest. Sec.207.Studyofmandatoryrotationofregisteredpublicaccountingfirms. Sec.208.Commissionauthority. Sec.209.ConsiderationsbyappropriateS

6、tateregulatoryauthorities. TITLEIII—CORPORATERESPONSIBILITY Sec.301.Publiccompanyauditcommittees. Sec.302.Corporateresponsibilityforfinancialreports. Sec.303.Improperinfluenceonconductofaudits. Sec.304.Forfeitureofcertainbonusesandprofits. Sec.305.Officeranddirectorbar

7、sandpenalties. Sec.306.Insidertradesduringpensionfundblackoutperiods. Sec.307.Rulesofprofessionalresponsibilityforattorneys. Sec.308.Fairfundsforinvestors. TITLEIV—ENHANCEDFINANCIALDISCLOSURES Sec.401.Disclosuresinperiodicreports. Sec.402.Enhancedconflictofinterestprov

8、isions. Sec.403.Disclosuresoftransactionsinvolvingmanagementandprincipalstock-holders. Sec.404.Managementassessmentof