萨班斯法案（英文版）

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1、H.R.3763OneHundredSeventhCongressoftheUnitedStatesofAmericaATTHESECONDSESSIONBegunandheldattheCityofWashingtononWednesday,thetwenty-thirddayofJanuary,twothousandandtwoAnActToprotectinvestorsbyimprovingtheaccuracyandreliabilityofcorporatedisclosuresmadepursuanttothesecuritieslaws,andfor

2、otherpurposes.BeitenactedbytheSenateandHouseofRepresentativesoftheUnitedStatesofAmericainCongressassembled,SECTION1.SHORTTITLE;TABLEOFCONTENTS.(a)SHORTTITLE.—ThisActmaybecitedasthe‘‘Sarbanes-OxleyActof2002’’.(b)TABLEOFCONTENTS.—ThetableofcontentsforthisActisasfollows:Sec.1.Shorttitle;t

3、ableofcontents.Sec.2.Definitions.Sec.3.Commissionrulesandenforcement.TITLEI—PUBLICCOMPANYACCOUNTINGOVERSIGHTBOARDSec.101.Establishment;administrativeprovisions.Sec.102.RegistrationwiththeBoard.Sec.103.Auditing,qualitycontrol,andindependencestandardsandrules.Sec.104.Inspectionsofregiste

4、redpublicaccountingfirms.Sec.105.Investigationsanddisciplinaryproceedings.Sec.106.Foreignpublicaccountingfirms.Sec.107.CommissionoversightoftheBoard.Sec.108.Accountingstandards.Sec.109.Funding.TITLEII—AUDITORINDEPENDENCESec.201.Servicesoutsidethescopeofpracticeofauditors.Sec.202.Preapp

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

6、ryauthorities.TITLEIII—CORPORATERESPONSIBILITYSec.301.Publiccompanyauditcommittees.Sec.302.Corporateresponsibilityforfinancialreports.Sec.303.Improperinfluenceonconductofaudits.Sec.304.Forfeitureofcertainbonusesandprofits.Sec.305.Officeranddirectorbarsandpenalties.Sec.306.Insidertrades

7、duringpensionfundblackoutperiods.Sec.307.Rulesofprofessionalresponsibilityforattorneys.Sec.308.Fairfundsforinvestors.TITLEIV—ENHANCEDFINANCIALDISCLOSURESSec.401.Disclosuresinperiodicreports.Sec.402.Enhancedconflictofinterestprovisions.Sec.403.Disclosuresoftransactionsinvolvingmanagem