萨班斯法案文档

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1、PUBLICLAW107–204—JULY30,2002116STAT.745PublicLaw107–204107thCongressAnActToprotectinvestorsbyimprovingtheaccuracyandreliabilityofcorporatedisclosuresmadepursuanttothesecuritieslaws,andforotherpurposes.BeitenactedbytheSenateandHouseofRepresentativesoftheUnitedStatesofAmericainCongressassembled,SE

2、CTION1.SHORTTITLE;TABLEOFCONTENTS.(a)SHORTTITLE.—ThisActmaybecitedasthe‘‘Sarbanes-OxleyActof2002’’.(b)TABLEOFCONTENTS.—ThetableofcontentsforthisActisasfollows:Sec.1.Shorttitle;tableofcontents.Sec.2.Definitions.Sec.3.Commissionrulesandenforcement.TITLEI—PUBLICCOMPANYACCOUNTINGOVERSIGHTBOARDSec.10

3、1.Establishment;administrativeprovisions.Sec.102.RegistrationwiththeBoard.Sec.103.Auditing,qualitycontrol,andindependencestandardsandrules.Sec.104.Inspectionsofregisteredpublicaccountingfirms.Sec.105.Investigationsanddisciplinaryproceedings.Sec.106.Foreignpublicaccountingfirms.Sec.107.Commission

4、oversightoftheBoard.Sec.108.Accountingstandards.Sec.109.Funding.TITLEII—AUDITORINDEPENDENCESec.201.Servicesoutsidethescopeofpracticeofauditors.Sec.202.Preapprovalrequirements.Sec.203.Auditpartnerrotation.Sec.204.Auditorreportstoauditcommittees.Sec.205.Conformingamendments.Sec.206.Conflictsofinte

5、rest.Sec.207.Studyofmandatoryrotationofregisteredpublicaccountingfirms.Sec.208.Commissionauthority.Sec.209.ConsiderationsbyappropriateStateregulatoryauthorities.TITLEIII—CORPORATERESPONSIBILITYSec.301.Publiccompanyauditcommittees.Sec.302.Corporateresponsibilityforfinancialreports.Sec.303.Imprope

6、rinfluenceonconductofaudits.Sec.304.Forfeitureofcertainbonusesandprofits.Sec.305.Officeranddirectorbarsandpenalties.Sec.306.Insidertradesduringpensionfundblackoutperiods.60Sec.307.Rulesofprofessionalresponsibilityforattorneys.Sec.308.Fairfundsforinvestors.TITLEIV—ENHANCEDFINANCIALDISCLOSURESSec.

7、401.Disclosuresinperiodicreports.Sec.402.Enhancedconflictofinterestprovisions.Sec.403.Disclosuresoftransactionsinvolvingmanagementandprincipalstockholders.15USC7201note.Sarbanes-OxleyActof2002.Corporateresponsibility.VerDate