《薩班斯-奧克斯利法案》.

1、THESARBANES-OXLEYACTOF2002SummaryofKeyProvisionsofInteresttoInternalAuditors2002年薩班斯奧克斯利法案與內(nèi)部審計師相關(guān)的關(guān)鍵條款匯總Sec.2Definitions定義Definestermsusedinthebill,includingthefollowing:法案中對以下名詞定義為：'Audit'meansanexaminationofthefinancialstatementsofanyissuerbyanindependentpublicaccountingfirminaccordancewi

2、ththerulesoftheBoardortheCommissionforthepurposeofexpressinganopiniononsuchstatements.審計：為了對財務(wù)報表出具意見而由獨立的會計師事務(wù)所根據(jù)本委員會的規(guī)則對某個報表發(fā)布者提供的財務(wù)報表進行的審查。'Auditcommittee'means:(A)acommitteeestablishedbyandamongsttheboardofdirectorsofanissuerforthepurposeofoverseeingtheaccountingandfinancialreportingproce

3、ssesoftheissuerandauditsofthefinancialstatementsoftheissuer;or(B)theentireboardofdirectorsifnosuchcommitteeexists.審計委員會：(A)由發(fā)布者的董事會組建并由董事會成員組成的一個委員會，對其會計和財務(wù)報告過程以及財務(wù)報表的審計過程進行監(jiān)管；或(2)如果不存在這樣的委員會，則整個董事會即為審計委員會。 'Auditreport'meansadocumentorotherrecord:(A)preparedfollowinganauditperformedforpurpo

4、sesofcompliancebyanissuerwiththerequirementsofthesecuritieslaws;and(B)inwhichapublicaccountingfirmeither:(1)setsforththeopinionofthatfirmregardingafinancialstatement,report,orotherdocument;or(2)assertsthatnosuchopinioncanbeexpressed.審計報告：一份文件或其他符合以下特征的記錄：(A)在執(zhí)行完以遵循相關(guān)證券法律的要求為目的而進行的審計之后出具的；和(B)在該文件或記錄

5、中，會計師事務(wù)所(1)對其財務(wù)報表、報告或其他文件發(fā)表的意見，或(2)申明對這些事項無法表達意見。 'Non-auditservices'meansanyprofessionalservicesprovidedtoanissuerbyaregisteredpublicaccountingfirm,otherthanthoseprovidedtoanissuerinconnectionwithanauditorareviewofthefinancialstatementsofanissuer.非審計服務(wù)：指由注冊會計師事務(wù)所向報表發(fā)布者提供的、與其財務(wù)報表審計或復(fù)核無關(guān)的其他專業(yè)

6、服務(wù)。'Professionalstandards'means:(A)accountingprinciplesthatare(1)establishedbythestandardsettingbody;and(2)relevanttoauditreportsforparticularissuers,ordealtwithinthequalitycontrolsystemofaparticularregisteredpublicaccountingfirm;and(B)auditingstandards,standardsforattestationengagements,qua

7、litycontrolpoliciesandprocedures,ethicalandcompetencystandards,andindependencestandardsthattheBoardorSECdetermines(1)relatetothepreparationorissuanceofauditreportsforissuers;and(2)areestablishedoradoptedbytheBoardorpromulgatedasSECrules.專業(yè)標(biāo)準(zhǔn)：是指(A)那些(1)由標(biāo)準(zhǔn)制訂機構(gòu)建立，并且(2)與特定的發(fā)布者的審計報告相關(guān)，或針對特定的注冊會計師事務(wù)所的質(zhì)量控

8、制系統(tǒng)的會計準(zhǔn)則；同時(B)由本委員會或證券與交易委員會確立的(1)與發(fā)布者的審計報告的編制或發(fā)布有關(guān)的；并且(2)由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準(zhǔn)則、標(biāo)準(zhǔn)，質(zhì)量控制政策及其程序、道德與勝任能力標(biāo)準(zhǔn)，獨立性標(biāo)準(zhǔn)，等等。Sec.3Commissionrulesandenforcement委員會的規(guī)則和施行TITLEI-PUBLICCOMPANYACCOUNTINGOVERSIGHTBOARD第一部分公眾公司會計監(jiān)管委員會Sec.101Establishment;administrativeprovisions組建、管理條款ThePublicCompanyA

9、ccountingOversightBoard(TheBoard)isestablishedasanindependent(nonfederal)non-profitcorporation.Itshalloverseetheauditofpubliccompaniesthataresubjecttothesecuritieslaws,andrelatedmatters,inordertoprotecttheinterestsofinvestorsandfurtherthepublicinterestinthepreparationofinformative,accurate,andindepe

10、ndentauditreportsforcompaniesthesecuritiesofwhicharesoldto,andheldbyandfor,publicinvestors.上市公司會計監(jiān)管委員會（簡稱"委員會"）是獨立的（非聯(lián)邦的）非盈利性社團法人。其職責(zé)是對受相關(guān)證券法規(guī)監(jiān)管的上市公司和相關(guān)事項的審計進行監(jiān)督，以便保護投資者的利益，并且促使公眾關(guān)注那些為向公眾發(fā)售股票、被公眾持有股票或替公眾持有股票的公司而編制的有用的、準(zhǔn)確的和獨立的審計報告。TheBoardshallhavefivemembers,appointedfromamongprominentindi

11、vidualsofintegrityandreputationwhohaveademonstratedcommitmenttotheinterestsofinvestorsandthepublic,andanunderstandingoftheresponsibilitiesforandnatureofthefinancialdisclosuresrequiredofissuersunderthesecuritieslawsandtheobligationsofaccountantswithrespecttothepreparationandissuanceofauditreportswith

12、respecttosuchdisclosures.委員會應(yīng)由5人組成。成員應(yīng)當(dāng)由誠實而有聲望的杰出人士組成。Twomembers,andonlytwomembers,oftheBoardshallbeorhavebeencertifiedpublicaccountants.Ifoneofthosetwomembersisthechairperson,heorshemaynothavebeenapracticingcertifiedpublicaccountantforatleastfiveyearspriortohisorherappointmenttotheBoard.委員會中的兩人而且只有

13、兩人應(yīng)當(dāng)是或已經(jīng)是的注冊會計師。如果兩人中的一人又是委員會主席，他必須在上任之前的五年內(nèi)沒有從事注冊會計師工作。TheBoardshall:Registerpublicaccountingfirmsthatprepareauditreportsforissuers.Establishoradopt,orboth,byrule,auditing,qualitycontrol,ethics,independence,andotherstandardsrelatingtothepreparationofauditreportsforissuers.Conductinspectionsofregist

14、eredpublicaccountingfirms.Conductinvestigationsanddisciplinaryproceedingsconcerning,andimposeappropriatesanctionswherejustifiedupon,registeredpublicaccountingfirmsandassociatedpersonsofsuchfirms.PerformsuchotherdutiesorfunctionsastheBoarddeterminesarenecessaryorappropriatetopromotehighprofessionalst

15、andardsamong,andimprovethequalityofauditservicesofferedby,registeredpublicaccountingfirmsandassociatedpersonsthereof,orotherwisetocarryoutthisAct,inordertoprotectinvestors,ortofurtherthepublicinterest.EnforcecompliancewiththisAct,therulesoftheBoard,professionalstandards,andthesecuritieslawsrelatingt

16、othepreparationandissuanceofauditreportsandtheobligationsandliabilitiesofaccountantswithrespectthereto,byregisteredpublicaccountingfirmsandassociatedpersonsthereof.SetthebudgetandmanagetheoperationsoftheBoardandthestaffoftheBoard.委員會應(yīng)當(dāng)：對編制審計報告的注冊會計師事務(wù)所進行備案登記；根據(jù)規(guī)則，建立和/或采納與編制審計報告相關(guān)的審計、質(zhì)量控制、職業(yè)道德、獨立性和其他

17、標(biāo)準(zhǔn)；對備案登記的注冊會計師事務(wù)所的實施檢查；對備案登記的注冊會計師事務(wù)所及其從業(yè)人員進行調(diào)查和執(zhí)業(yè)操守聽證，如果證實必要，進行適當(dāng)?shù)奶幜P；履行委員會認(rèn)為必要的或適當(dāng)?shù)哪軌虼偈箓浒傅怯浀淖詴嫀熓聞?wù)所及其從業(yè)人員建立較高的職業(yè)標(biāo)準(zhǔn)和審計服務(wù)質(zhì)量的職能，或者根據(jù)本法案采取保護投資者利益，或促進公眾利益的行動。要求備案登記的注冊會計師事務(wù)所及其從業(yè)人員必須遵守本法案、委員會的規(guī)則、專業(yè)標(biāo)準(zhǔn)和相關(guān)的證券法規(guī)中與編制和發(fā)布審計報告有關(guān)的內(nèi)容，以及會計師的相應(yīng)的義務(wù)與責(zé)任；制訂預(yù)算，并對委員會及其成員進行管理。Sec.102RegistrationwiththeBoard在委員會注冊Beginning

18、180daysaftertheSECcertifiesthattheBoardisoperational,itshallbeunlawfulforanypersonwhoisnotwitharegisteredpublicaccountingfirmtoprepareorissue,ortoparticipateinthepreparationorissuanceof,anyauditreportwithrespecttoanyissuer.在證券交易委員會批準(zhǔn)本委員會正式運行180天后，未在備案登記的注冊會計師事務(wù)所登記而編制或發(fā)布、或者參與編制或發(fā)布任何審計報告的人員，均屬違法。Sec.1

19、03Auditing,qualitycontrol,andindependencestandardsandrules審計、質(zhì)量控制和獨立性準(zhǔn)則和規(guī)則TheBoardshallincludeintheauditingstandardsthatitadopts,requirementsthateachregisteredpublicaccountingfirmshall:prepare,andmaintainforaperiodofnotlessthan7years,auditworkpapers,andotherinformationrelatedtoanyauditreport,insuffi

20、cientdetailtosupporttheconclusionsreachedinsuchreport;andprovideaconcurringorsecondpartnerreviewandapprovalofsuchauditreport(andotherrelatedinformation),andconcurringapprovalinitsissuance,byaqualifiedpersonassociatedwiththepublicaccountingfirm,otherthanthepersoninchargeoftheaudit,orbyanindependentre

21、viewer.監(jiān)管委員會應(yīng)當(dāng)在其采納的審計標(biāo)準(zhǔn)中要求備案登記的注冊會計師事務(wù)所做到：在編制審計工作底稿和其他與審計報告相關(guān)的信息時，提供充分的細節(jié)，來支持該報告的結(jié)論。存檔時間不得少于七年；由實施該審計的人員之外的，在該注冊會計師事務(wù)所登記的合格的人員，對該審計報告和簽發(fā)進行共同復(fù)核批準(zhǔn)或由其他合伙人進行二次復(fù)核批準(zhǔn)。Theauditingstandardsshallalsoincluderequirementsthateachregisteredpublicaccountingfirmshalldescribeineachauditreportthescopeoftheauditor'

22、;stestingoftheinternalcontrolstructureandproceduresoftheissuer,requiredbysection404(b),andpresent(insuchreportorinaseparatereport):審計標(biāo)準(zhǔn)還應(yīng)當(dāng)根據(jù)法案的404(b)節(jié)，要求備案登記的注冊會計師事務(wù)所在每一份審計報告中描述其進行的內(nèi)部控制結(jié)構(gòu)和程序的測試的范圍。在該報告或一份單獨的報告中陳述：thefindingsoftheauditorfromsuchtesting;anevaluationofwhethersuchinternalcontrolstructur

23、eandprocedures:1. includemaintenanceofrecordsthatinreasonabledetailaccuratelyandfairlyreflectthetransactionsanddispositionsoftheassetsoftheissuer;and2. providereasonableassurancethattransactionsarerecordedasnecessarytopermitpreparationoffinancialstatementsinaccordancewithgenerallyacceptedaccountingp

24、rinciples,andthatreceiptsandexpendituresoftheissuerarebeingmadeonlyinaccordancewithauthorizationsofmanagementanddirectorsoftheissuer;andadescription,ataminimum,ofmaterialweaknessesinsuchinternalcontrols,andofanymaterialnoncompliancefoundonthebasisofsuchtesting.審計人員在該測試中的發(fā)現(xiàn)；評價此類內(nèi)部控制結(jié)構(gòu)或程序是否：（1）保存了以合理的

25、詳細程度準(zhǔn)確和公允地反映了上市公司交易與資產(chǎn)處置的記錄；（2）合理地鑒證被審計公司的業(yè)務(wù)已經(jīng)被記載，以便根據(jù)公認(rèn)會計準(zhǔn)則編制財務(wù)報表，并且上市公司的收支狀況符合管理層和董事的授權(quán)；并且至少要描述在測試基礎(chǔ)上所發(fā)現(xiàn)的，此類內(nèi)部控制存在的重要缺陷，和重大的違規(guī)的情況。Theauditingstandardsshallalsoinclude-inthequalitycontrolstandardsthattheBoardadoptswithrespecttotheissuanceofauditreports-requirementsforeveryregisteredpublicaccounting

26、firmrelatingto:monitoringofprofessionalethicsandindependencefromissuersonbehalfofwhichthefirmissuesauditreports;consultationwithinsuchfirmonaccountingandauditingquestions;supervisionofauditwork;hiring,professionaldevelopment,andadvancementofpersonnel;theacceptanceandcontinuationofengagements;interna

27、linspection;andsuchotherrequirementsastheBoardmayprescribe.在監(jiān)管委員會關(guān)于審計報告的發(fā)布的質(zhì)量控制標(biāo)準(zhǔn)中，還應(yīng)當(dāng)包括對備案登記的注冊會計師事務(wù)所在以下方面的要求：監(jiān)督發(fā)布審計報告的報表簽發(fā)者的職業(yè)道德和獨立性；在事務(wù)所內(nèi)部對會計與審計問題進行咨詢；審計工作的指導(dǎo)；員工的雇傭、職業(yè)培訓(xùn)和升遷；業(yè)務(wù)的承攬和繼續(xù)；內(nèi)部檢查；監(jiān)管委員會指定的其他要求。Sec.108Accountingstandards會計準(zhǔn)則TheSECmayrecognize,as'generallyaccepted'forpurposesofthesec

28、uritieslaws,anyaccountingprinciplesestablishedbyastandardsettingbodythat:isorganizedasaprivateentity;hasaboardoftrusteesservinginthepublicinterest,themajorityofwhomarenot,concurrentwiththeirserviceonsuchboard,andhavenotbeenduringthetwo-yearperiodprecedingsuchservice,associatedpersonsofanyregisteredp

29、ublicaccountingfirm;isfundedasprovidedinsection109ofthisAct;hasadoptedprocedurestoensurepromptconsideration,bymajorityvoteofitsmembers,ofchangestoaccountingprinciplesnecessarytoreflectemergingaccountingissuesandchangingbusinesspractices;andconsiders,inadoptingaccountingprinciples,theneedtokeepstanda

30、rdscurrentinordertoreflectchangesinthebusinessenvironment,theextenttowhichinternationalconvergenceonhighqualityaccountingstandardsisnecessaryorappropriateinthepublicinterestandfortheprotectionofinvestors;andthattheSECdetermineshasthecapacitytoassistitinfulfillingtherequirementsoftheSecuritiesExchang

31、eActof1934,because,ataminimum,thestandardsettingbodyiscapableofimprovingtheaccuracyandeffectivenessoffinancialreportingandtheprotectionofinvestorsunderthesecuritieslaws.AnysuchstandardsettingbodydescribedinthissectionshallsubmitanannualreporttotheSECandthepublic,containingauditedfinancialstatementso

32、fthatstandardsettingbody.證券交易委員會可以采用任何被普遍接受的會計原理，建立這些原理的標(biāo)準(zhǔn)制訂機構(gòu)應(yīng)當(dāng)符合以下要求：按照私營實體組建；具有一個代表公眾利益的信托人委員會，該委員會的大部分成員，在受聘于該委員會的同時，或兩年之內(nèi)，沒有與任何一家備案登記的注冊會計師事務(wù)所關(guān)聯(lián)；該標(biāo)準(zhǔn)制訂機構(gòu)根據(jù)本法案109段獲得資助；建立了一套迅速反應(yīng)程序，經(jīng)由成員的多數(shù)表決，可以改變會計原理，以便應(yīng)對新起的會計課題和變化中的經(jīng)營實踐；在采用會計原理時，考慮保持準(zhǔn)則的及時性，以便反映商業(yè)環(huán)境的變化，國際上對于高質(zhì)量的會計準(zhǔn)則的需要程度，或符合公眾利益和對投資者的保護；并且經(jīng)證券交易委員會

33、確認(rèn)，具備支持其達成1934年證券交易法的要求的能力，因為，標(biāo)準(zhǔn)制訂機構(gòu)至少要能夠在證券法律的框架內(nèi)改善財務(wù)報告的準(zhǔn)確性和有效性，并且保護投資者。本節(jié)所指的任何一家標(biāo)準(zhǔn)制訂機構(gòu)都應(yīng)當(dāng)向證券交易委員會和公眾提交年度報告，其內(nèi)容應(yīng)當(dāng)包括經(jīng)審計的該標(biāo)準(zhǔn)制訂機構(gòu)的財務(wù)報表。TITLEII-AUDITORINDEPENDENCE第二部分審計師的獨立性Sec.201Servicesoutsidethescopeofpracticeofauditors審計師執(zhí)業(yè)范圍之外的服務(wù)Makesitunlawfulforaregisteredpublicaccountingfirmtocontemporaneousl

34、yperformbothauditandnon-auditservices.Theprohibitednon-auditservicesincludethefollowing:bookkeepingorotherservicesrelatedtotheaccountingrecordsorfinancialstatementsoftheauditclient;financialinformationsystemsdesignandimplementation;appraisalorvaluationservices,fairnessopinions,orcontribution-in-kind

35、reports;actuarialservices;internalauditoutsourcingservices;managementfunctionsorhumanresources;brokerordealer,investmentadvisor,orinvestmentbankingservices;legalservicesandexpertservicesunrelatedtotheaudit;andanyotherservicethattheBoarddetermines,byregulation,impermissible.規(guī)定備案登記的注冊會計師事務(wù)所同時提供審計服務(wù)或非審

36、計服務(wù)屬于違法。被禁止的非審計服務(wù)包括：簿記服務(wù)或與審計客戶的會計記錄或財務(wù)報表有關(guān)的其他服務(wù)；財務(wù)信息系統(tǒng)的設(shè)計和安裝；評估或估值服務(wù)，公允性意見，或參與了意見或提供了幫助的報告；精算服務(wù)；內(nèi)部審計外包服務(wù)；管理職能或人力資源管理；交易代理、經(jīng)紀(jì)人、投資顧問或投資銀行服務(wù)；與審計無關(guān)的司法服務(wù)或?qū)I(yè)服務(wù)；監(jiān)管委員會禁止的其他服務(wù)。Beyondtheseprohibitions,aregisteredpublicaccountingfirmmayengageinanynon-auditingservice(includingtaxservices)foranauditclientonlyift

37、hesuchserviceisapprovedinadvancebytheclient'sauditcommittee.ExemptionsfromtheprohibitionsmaybegrantedbytheBoardonacase-by-casebasistotheextentthatsuchexemptionisnecessaryorappropriateinthepublicinterest.SuchexemptionsaresubjecttoreviewbytheSEC.除上述事項之外，備案登記的注冊會計師事務(wù)所只有在事先征得審計客戶的審計委員會同意方可進行非審計業(yè)務(wù)(包括

38、稅務(wù)服務(wù))。如果監(jiān)管委員會認(rèn)為對于維護公眾利益具有必要性或適當(dāng)性，可以采用專案的形式予以豁免。這類豁免要服從證券交易委員會的復(fù)查。Sec.202Preapprovalrequirements預(yù)準(zhǔn)要求Allauditingservices(includingunderwritingcomfortlettersorstatutoryauditsrequiredforinsurancecompaniesforpurposesofStatelaw)andnon-auditservicesmustbepreapprovedbytheissuer'sauditcommittee.Deminimus

39、exception:Preapprovalisnotrequiredfornon-auditingservicesif:(1)theaggregatedollarvalueofsuchservicesdoesnotexceedfivepercentofthetotalrevenuespaidbytheissuertotheauditorduringthefiscalyearinwhichthenonauditservicesareprovided;(2)suchserviceswerenotrecognizedbytheissueratthetimeoftheengagementtobenon

40、-auditservices;and(3)suchservicesarepromptlybroughttotheattentionofandapprovedbytheauditcommitteepriortothecompletionoftheaudit.Anyauditcommitteeapprovalofnon-auditservicesshallbedisclosedtoinvestorsintherequiredperiodicreports.Theauditcommitteemaydelegatepreapprovalauthoritytooneormoreofitsmembers(

41、whoareindependentdirectors)providedthatanydecisionstakenbythatdelegatedmember(s)mustbepresentedtotheauditcommittee.所有審計服務(wù)(包括根據(jù)州法律向保險公司提供的安慰函或法定審計)和非審計服務(wù)均需通過上市公司審計委員會的預(yù)先批準(zhǔn)。最低例外條件：對于非審計服務(wù)，可以不需要預(yù)準(zhǔn)，如果：（1）上市公司支付給該審計師的非審計服務(wù)報酬不超過被審計會計年度總收入的5%；（2）在提供服務(wù)時，上市公司并為意識到該服務(wù)是非審計服務(wù)；并且（3）此類服務(wù)很快被提交審計委員會，并在審計工作結(jié)束之前完成。審計

42、委員會批準(zhǔn)的任何非審計服務(wù)均應(yīng)在定期的報告中向投資者披露。審計委員會可以將預(yù)準(zhǔn)權(quán)利授予一個或多個成員（必須是獨立董事），前提是該成員（組）必須提交審計委員會批準(zhǔn)。Sec.203Auditpartnerrotation審計合伙人的更換Makesitunlawfulforaregisteredpublicaccountingfirmtoprovideauditservicestoanissuerifeither（1）theleadauditpartneror（2）theauditpartnerresponsibleforreviewingtheaudithasprovidedsuchservice

43、stotheissuerineachofthepriorfiveyears.規(guī)定備案登記的注冊會計師事務(wù)所在下列情況下提供審計服務(wù)是違法的：（1）首席審計合伙人或（2）對審計負有復(fù)核責(zé)任的合伙人在過去5年內(nèi)向該客戶提供過此類非審計服務(wù)。Sec.204Auditorreportstoauditcommittees審計師向?qū)徲嬑瘑T會報告Requiresregisteredpublicaccountingfirmstomaketimelyreportstoitsissuerclients.Suchreportsshallinclude:allcriticalaccountingpoliciesand

44、practicestobeused;allalternativetreatmentsoffinancialinformationwithingenerallyacceptedaccountingprinciplesthathavebeendiscussedwithmanagementofficialsoftheissuer,ramificationsoftheuseofsuchalternativedisclosuresandtreatments,andthetreatmentpreferredbytheauditor;andothermaterialwrittencommunications

45、betweentheauditorandmanagementoftheissuer（e.g.managementletterorscheduleofunadjusteddifferences）.要求備案登記的注冊會計師事務(wù)所及時向其審計客戶報告審計情況。這些報告應(yīng)當(dāng)包括：使用的所有重要的會計政策和方法；與上市公司管理層討論過的公認(rèn)會計準(zhǔn)則允許的所有財務(wù)信息處理辦法，這些披露和處理辦法對會計報表的影響，以及審計師選擇的辦法；審計師與管理層之間的其他重要的書信函電往來（例如管理人員的信件或未調(diào)整差異的表格）。Sec.206Conflictsofinterest利益沖突Itshallbeunlawf

46、ulforaregisteredpublicaccountingfirmtoprovideanyauditservicetoanissueriftheissuer'sCEO,CFO,CAO,orcontrollerwaspreviouslyemployedbytheauditorandparticipatedinanycapacityintheauditoftheissuerduringtheone-yearperiodprecedingthedateoftheinitiationoftheaudit.如果被審計上市公司的首席執(zhí)行官、首席財務(wù)官、首席審計官或財務(wù)主管在開始審計前一年內(nèi)曾

47、受雇于該審計師并參與過對該上市公司審計的任何工作，應(yīng)視為違法。TITLEIII-CORPORATERESPONSIBILITY第三部分公司責(zé)任Sec.301Publiccompanyauditcommittees上市公司審計委員會Within270daysafterthedateofenactment,theSECshallissuerulesdirectingthenationalsecuritiesexchangesandnationalsecuritiesassociationstoprohibitthelistingofanysecurityforanyissuerthatdoesn&

48、#39;thaveanauditcommittee,providedthatthereisareasonableopportunitytocuredefectspriortosuchprohibition.在本法案實施270天之內(nèi)，證券交易委員會應(yīng)當(dāng)向全國性的證券交易所和證券協(xié)會頒布規(guī)則，禁止未設(shè)立審計委員會的任何公司在任何交易所上市交易，除非有合理的機會能夠使這類不足能夠被禁止交易之前得到解決。Anauditcommittee,initscapacityasacommitteeoftheboardofdirectors,shallbedirectlyresponsiblefortheappo

49、intment,compensation,andoversightoftheworkofanyregisteredpublicaccountingfirmemployedbythatissuer(includingresolutionofdisagreementsbetweenmanagementandtheauditorregardingfinancialreporting)forthepurposeofpreparingorissuinganauditreportorrelatedwork.Theregisteredpublicaccountingfirmshallreportdirect

50、lytotheauditcommittee.審計委員會因其是由董事會成員組成的委員會，應(yīng)當(dāng)直接負責(zé)為上市公司指定、償付和監(jiān)督備案登記的注冊會計師事務(wù)所的編制、發(fā)布審計報告和其他相關(guān)工作。備案登記的注冊會計師事務(wù)所應(yīng)當(dāng)直接向?qū)徲嬑瘑T會報告。Eachmemberoftheauditcommitteeoftheissuershallbeamemberoftheboardofdirectorsoftheissuer,andshallotherwisebe'independent.'Tobeconsidered'independent,'amemberofanauditc

51、ommitteeshallnot:(1)acceptanyconsulting,advisory,orothercompensatoryfeefromtheissuer;or(2)beanaffiliatedpersonoftheissueroranysubsidiary.(TheSECisgrantedauthoritytomakeexemptions.)Eachauditcommitteeshallestablishproceduresto:(1)receive,retain,andtreatcomplaints;(2)handlewhistleblowerinformationregar

52、dingquestionableaccountingorauditingmatters.Eachauditcommitteeshallhavetheauthoritytoengageindependentcounselandotheradvisors.Eachissuershallprovideforappropriatefunding,asdeterminedbyitsauditcommittee,forpaymentofcompensationto:(1)theregisteredpubliccompanyaccountingfirmforauditreports;and(2)anyind

53、ependentcounseloradvisorretainedbytheauditcommittee.審計委員會的每一個成員均應(yīng)是上市公司董事會成員，或者應(yīng)當(dāng)"獨立"。"獨立"是指其不應(yīng)當(dāng)：(1)接受上市公司的任何咨詢、顧問或其他報酬；或(2)是上市公司或其下屬機構(gòu)的關(guān)聯(lián)人員(除非獲得證券交易委員會的豁免)。每個審計委員會成員均應(yīng)建立下列程序，來：(1)接待、獲取和處理投訴；(2)處理揭發(fā)者提供的有關(guān)有疑問的會計與審計事務(wù)的信息。每一個審計委員會都有權(quán)聘用獨立律師或其他顧問。每一個上市公司要提供由審計委員會確定的資金支持，用以償付：(1)編制審計報告的

54、備案登記的注冊會計師事務(wù)所；和(2)審計委員會聘請的獨立律師或顧問。Sec.302Corporateresponsibilityforfinancialreports公司對財務(wù)報告的責(zé)任Within30daysafterenactment,theSECshall,byrule,require,foreachcompanyfilingperiodicreportsundersection13(a)or15(d)oftheSecuritiesExchangeActof1934,thattheprincipalexecutiveofficerorofficersandtheprincipalfina

55、ncialofficerorofficers,orpersonsperformingsimilarfunctions,certifyineachannualorquarterlyreportfiledorsubmittedundereithersuchsectionofsuchActthat:在本法案生效后30天內(nèi)，證券交易委員會應(yīng)當(dāng)要求所有上市公司按1934年證券交易法13(a)段和15(d)段呈報定期報告，主要執(zhí)行官(們)、首席財務(wù)官(們)，或履行相似職務(wù)的人員們，在依上述法案各段的要求呈報的每一份年度或季度報告證實： thesigningofficerhasreviewedtherepo

56、rt;簽字的官員已經(jīng)復(fù)核了該報告； basedontheofficer'sknowledge,thereportdoesnotcontainanyuntruestatementofamaterialfactoromittostateamaterialfactnecessaryinordertomakethestatementsmade,inlightofthecircumstancesunderwhichsuchstatementsweremade,notmisleading;據(jù)該官員所知，報告中不存在對重要事項的任何不真實陳述，或遺漏了對必要的重要事項的陳述，從而保證該陳述不會誤導(dǎo)讀

57、者； basedonsuchofficer'sknowledge,thefinancialstatements,andotherfinancialinformationincludedinthereport,fairlypresentinallmaterialrespectsthefinancialconditionandresultsofoperationsoftheissuerasof,andfor,theperiodspresentedinthereport;據(jù)該官員所知，報告中包括的財務(wù)報表和其他財務(wù)信息，在所有重要方面公允地反映了上市公司在報告期內(nèi)的財務(wù)狀況和經(jīng)營成果； th

58、esigningofficers:(A)areresponsibleforestablishingandmaintaininginternalcontrols;(B)havedesignedsuchinternalcontrolstoensurethatmaterialinformationrelatingtotheissueranditsconsolidatedsubsidiariesismadeknowntosuchofficersbyotherswithinthoseentities,particularlyduringtheperiodinwhichtheperiodicreports

59、arebeingprepared;(C)haveevaluatedtheeffectivenessoftheissuer'sinternalcontrolsasofadatewithin90dayspriortothereport;and(D)havepresentedinthereporttheirconclusionsabouttheeffectivenessoftheirinternalcontrolsbasedontheirevaluationasofthatdate;簽署的官員：(A)負責(zé)建立和維護內(nèi)部控制；(B)設(shè)計了這些內(nèi)部控制，以保證這些官員了解了與上市公司及其合并報告的下屬機構(gòu)有關(guān)的重要信息，尤其是那些在定期報告期內(nèi)的信息；(C)在報告發(fā)布前90天內(nèi)的評價了上市公司