《薩班斯-奧克斯利法案》

仝人收集整理—僅供參生學(xué)且仝人收集整理—僅供參生學(xué)且#/15serviceisapprovedinadvancebytheclient'sauditcommittee.ExemptionsfromtheprohibitionsmaybegrantedbytheBoardonacase-by-casebasistotheextentthatsuchexemptionisnecessaryorappropriateinthepublicinterest.SuchexemptionsaresubjecttoreviewbytheSEC.除上述事項(xiàng)之外，備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所只有在事先征得審計(jì)客戶的審計(jì)委員會(huì)同意方可進(jìn)行非審計(jì)業(yè)務(wù)(包括稅務(wù)服務(wù))。如果監(jiān)管委員會(huì)認(rèn)為對(duì)于維護(hù)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(huì)的復(fù)查。資料個(gè)人收集整理，勿做商業(yè)用途Sec.202Preapprovalrequirements預(yù)準(zhǔn)要求Allauditingservices(includingunderwritingcomfortlettersorstatutoryauditsrequiredforinsurancecompaniesforpurposesofStatelaw)andnon-auditservicesmustbepreapprovedbytheissuer'sauditcommittee.Deminimusexception:Preapprovalisnotrequiredfornon-auditingservicesif:(1)theaggregatedollarvalueofsuchservicesdoesnotexceedfivepercentofthetotalrevenuespaidbytheissuertotheauditorduringthefiscalyearinwhichthenonauditservicesareprovided;(2)suchserviceswerenotrecognizedbytheissueratthetimeoftheengagementtobenon-auditservices;and(3)suchservicesarepromptlybroughttotheattentionofandapprovedbytheauditcommitteepriortothecompletionoftheaudit.Anyauditcommitteeapprovalofnon-auditservicesshallbedisclosedtoinvestorsintherequiredperiodicreports.Theauditcommitteemaydelegatepreapprovalauthoritytooneormoreofitsmembers(whoareindependentdirectors)providedthatanydecisionstakenbythatdelegatedmember(s)mustbepresentedtotheauditcommittee.所有審計(jì)服務(wù)(包括根據(jù)州法律向保險(xiǎn)公司提供的安慰函或法定審計(jì))和非審計(jì)服務(wù)均需通過上市公司審計(jì)委員會(huì)的預(yù)先批準(zhǔn)。最低例外條件：對(duì)于非審計(jì)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(jì)師的非審計(jì)服務(wù)報(bào)酬不超過被審計(jì)會(huì)計(jì)年度總收入的5%；(2)在提供服務(wù)時(shí)，上市公司并為意識(shí)到該服務(wù)是非審計(jì)服務(wù)；并且(3)此類服務(wù)很快被提交審計(jì)委員會(huì)，并在審計(jì)工作結(jié)束之前完成。審計(jì)委員會(huì)批準(zhǔn)的任何非審計(jì)服務(wù)均應(yīng)在定期的報(bào)告中向投資者披露。審計(jì)委員會(huì)可以將預(yù)準(zhǔn)權(quán)利授予一個(gè)或多個(gè)成員（必須是獨(dú)立董事），前提是該成員（組）必須提交審計(jì)委員會(huì)批準(zhǔn)。資料個(gè)人收集整理，勿做商業(yè)用途Sec.203Auditpartnerrotation審計(jì)合伙人的更換Makesitunlawfulforaregisteredpublicaccountingfirmtoprovideauditservicestoanissuerifeither（1）theleadauditpartneror（2）theauditpartnerresponsibleforreviewingtheaudithasprovidedsuchservicestotheissuerineachofthepriorfiveyears.規(guī)定備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所在下列情況下提供審計(jì)服務(wù)是違法的：（1）首席審計(jì)合伙人或（2）對(duì)審計(jì)負(fù)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(jì)服務(wù)。資料個(gè)人收集整理，勿做商業(yè)用途Sec.204Auditorreportstoauditcommittees審計(jì)師向?qū)徲?jì)委員會(huì)報(bào)告資料個(gè)人收集整理，勿做商業(yè)用途Requiresregisteredpublicaccountingfirmstomaketimelyreportstoitsissuerclients.Suchreportsshallinclude:allcriticalaccountingpoliciesandpracticestobeused;allalternativetreatmentsoffinancialinformationwithingenerallyacceptedaccountingprinciplesthathavebeendiscussedwithmanagementofficialsoftheissuer,ramificationsoftheuseofsuchalternativedisclosuresandtreatments,andthetreatmentpreferredbytheauditor;andothermaterialwrittencommunicationsbetweentheauditorandmanagementoftheissuer（e.g.managementletterorscheduleofunadjusteddifferences）.資料個(gè)人收集整理，勿做商業(yè)用途要求備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所及時(shí)向其審計(jì)客戶報(bào)告審計(jì)情況。這些報(bào)告應(yīng)當(dāng)包括：使用的所有重要的會(huì)計(jì)政策和方法；與上市公司管理層討論過的公認(rèn)會(huì)計(jì)準(zhǔn)則允許的所有財(cái)務(wù)信息處理辦法，這些披露和處理辦法對(duì)會(huì)計(jì)報(bào)表的影響，以及審計(jì)師選擇的辦法；審計(jì)師與管理層之間的其他重要的書信函電往來(lái)（例如管理人員的信件或未調(diào)整差異的表格）。資料個(gè)人收集整理，勿做商業(yè)用途Sec.206Conflictsofinterest利益沖突Itshallbeunlawfulforaregisteredpublicaccountingfirmtoprovideanyauditservicetoanissueriftheissuer'sCEO,CFO,CAO,orcontrollerwaspreviouslyemployedbytheauditorandparticipatedinanycapacityintheauditoftheissuerduringtheone-yearperiodprecedingthedateoftheinitiationoftheaudit.如果被審計(jì)上市公司的首席執(zhí)行官、首席財(cái)務(wù)官、首席審計(jì)官或財(cái)務(wù)主管在開始審計(jì)前一年內(nèi)曾受雇于該審計(jì)師并參與過對(duì)該上市公司審計(jì)的任何工作，應(yīng)視為違法。資料個(gè)人收集整理，勿做商業(yè)用途TITLEIII--CORPORATERESPONSIBILITY第三部分公司責(zé)任Sec.301Publiccompanyauditcommittees上市公司審計(jì)委員會(huì)Within270daysafterthedateofenactment,theSECshallissuerulesdirectingthenationalsecuritiesexchangesandnationalsecuritiesassociationstoprohibitthelistingofanysecurityforanyissuerthatdoesn'thaveanauditcommittee,providedthatthereisareasonableopportunitytocuredefectspriortosuchprohibition.在本法案實(shí)施270天之內(nèi)，證券交易委員會(huì)應(yīng)當(dāng)向全國(guó)性的證券交易所和證券協(xié)會(huì)頒布規(guī)則，禁止未設(shè)立審計(jì)委員會(huì)的任何公司在任何交易所上市交易，除非有合理的機(jī)會(huì)能夠使這類不足能夠被禁止交易之前得到解決。資料個(gè)人收集整理，勿做商業(yè)用途Anauditcommittee,initscapacityasacommitteeoftheboardofdirectors,shallbedirectlyresponsiblefortheappointment,compensation,andoversightoftheworkofanyregisteredpublicaccountingfirmemployedbythatissuer(includingresolutionofdisagreementsbetweenmanagementandtheauditorregardingfinancialreporting)forthepurposeofpreparingorissuinganauditreportorrelatedwork.Theregisteredpublicaccountingfirmshallreportdirectlytotheauditcommittee.審計(jì)委員會(huì)因其是由董事會(huì)成員組成的委員會(huì)，應(yīng)當(dāng)直接負(fù)責(zé)為上市公司指定、償付和監(jiān)督備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所的編制、發(fā)布審計(jì)報(bào)告和其他相關(guān)工作。備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)直接向?qū)徲?jì)委員會(huì)報(bào)告。資料個(gè)人收集整理，勿做商業(yè)用途Eachmemberoftheauditcommitteeoftheissuershallbeamemberoftheboardofdirectorsoftheissuer,andshallotherwisebe'independent.'Tobeconsidered'independent,'amemberofanauditcommitteeshallnot:(1)acceptanyconsulting,advisory,orothercompensatoryfeefromtheissuer;or(2)beanaffiliatedpersonoftheissueroranysubsidiary.(TheSECisgrantedauthoritytomakeexemptions.)Eachauditcommitteeshallestablishproceduresto:(1)receive,retain,andtreatcomplaints;(2)handlewhistleblowerinformationregardingquestionableaccountingorauditingmatters.Eachauditcommitteeshallhavetheauthoritytoengageindependentcounselandotheradvisors.Eachissuershallprovideforappropriatefunding,asdeterminedbyitsauditcommittee,forpaymentofcompensationto:(1)theregisteredpubliccompanyaccountingfirmforauditreports;and(2)anyindependentcounseloradvisorretainedbytheauditcommittee.審計(jì)委員會(huì)的每一個(gè)成員均應(yīng)是上市公司董事會(huì)成員，或者應(yīng)當(dāng)"獨(dú)立"。"獨(dú)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(bào)酬；或(2)是上市公司或其下屬機(jī)構(gòu)的關(guān)聯(lián)人員(除非獲得證券交易委員會(huì)的豁免)。每個(gè)審計(jì)委員會(huì)成員均應(yīng)建立下列程序，來(lái)：(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(huì)計(jì)與審計(jì)事務(wù)的信息。每一個(gè)審計(jì)委員會(huì)都有權(quán)聘用獨(dú)立律師或其他顧問。每一個(gè)上市公司要提供由審計(jì)委員會(huì)確定的資金支持，用以償付：(1)編制審計(jì)報(bào)告的備案登記的注冊(cè)會(huì)計(jì)師事務(wù)所；和(2)審計(jì)委員會(huì)聘請(qǐng)的獨(dú)立律師或顧問。資料個(gè)人收集整理，勿做商業(yè)用途Sec.302Corporateresponsibilityforfinancialreports公司對(duì)財(cái)務(wù)報(bào)告的責(zé)任資料個(gè)人收集整理，勿做商業(yè)用途W(wǎng)ithin30daysafterenactment,theSECshall,byrule,require,foreachcompanyfilingperiodicreportsundersection13(a)or15(d)oftheSecuritiesExchangeActof1934,thattheprincipalexecutiveofficerorofficersandtheprincipalfinancialofficerorofficers,orpersonsperformingsimilarfunctions,certifyineachannualorquarterlyreportfiledorsubmittedundereithersuchsectionofsuchActthat:在本法案生效后30天內(nèi)，證券交易委員會(huì)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(bào)定期報(bào)告，主要執(zhí)行官(們)、首席財(cái)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(bào)的每一份年度或季度報(bào)告證實(shí)：資料個(gè)人收集整理，勿做商業(yè)用途?thesigningofficerhasreviewedthereport;簽字的官員已經(jīng)復(fù)核了該報(bào)告；資料個(gè)人收集整理，勿做商業(yè)用途basedontheofficer'sknowledge,thereportdoesnotcontainanyuntruestatementofamaterialfactoromittostateamaterialfactnecessaryinordertomakethestatementsmade,inlightofthecircumstancesunderwhichsuchstatementsweremade,notmisleading;據(jù)該官員所知，報(bào)告中不存在對(duì)重要事項(xiàng)的任何不真實(shí)陳述，或遺漏了對(duì)必要的重要事項(xiàng)的陳述，從而保證該陳述不會(huì)誤導(dǎo)讀者；資料個(gè)人收集整理，勿做商業(yè)用途basedonsuchofficer'sknowledge,thefinancialstatements,andotherfinancialinformationincludedinthereport,fairlypresentinallmaterialrespectsthefinancialconditionandresultsofoperationsoftheissuerasof,andfor,theperiodspresentedinthereport;據(jù)該官員所知，報(bào)告中包括的財(cái)務(wù)報(bào)表和其他財(cái)務(wù)信息，在所有重要方面公允地反映了上市公司在報(bào)告期內(nèi)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果；資料個(gè)人收集整理，勿做商業(yè)用途thesigningofficers:(A)areresponsibleforestablishingandmaintaininginternalcontrols;(B)havedesignedsuchinternalcontrolstoensurethatmaterialinformationrelatingtotheissueranditsconsolidatedsubsidiariesismadeknowntosuchofficersbyotherswithinthoseentities,particularlyduringtheperiodinwhichtheperiodicreportsarebeingprepared;(C)haveevaluatedtheeffectivenessoftheissuer'sinternalcontrolsasofadatewithin90dayspriortothereport;and(D)havepresentedinthereporttheirconclusionsabouttheeffectivenessoftheirinternalcontrolsbasedontheirevaluationasofthatdate;簽署的官員：(A)負(fù)責(zé)建立和維護(hù)內(nèi)部控制；(B)設(shè)計(jì)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(bào)告的下屬機(jī)構(gòu)有關(guān)的重要信息，尤其是那些在定期報(bào)告期內(nèi)的信息；(C)在報(bào)告發(fā)布前90天內(nèi)的評(píng)價(jià)了上市公司的內(nèi)部控制系統(tǒng)的有效性；和(D)在報(bào)告中陳述了對(duì)上市公司內(nèi)部控制系統(tǒng)的有效性的評(píng)價(jià)結(jié)論；資料個(gè)人收集整理，勿做商業(yè)用途thesigningofficershavedisclosedtotheissuer'sauditorsandtheauditcommitteeoftheboardofdirectors(orpersonsfulfillingtheequivalentfunction):(A)allsignificantdeficienciesinthedesignoroperationofinternalcontrolswhichcouldadverselyaffecttheissuer'sabilitytorecord,process,summarize,andreportfinancialdataandhaveidentifiedfortheissuer'sauditorsanymaterialweaknessesininternalcontrols;and（B）anyfraud,whetherornotmaterial,thatinvolvesmanagementorotheremployeeswhohaveasignificantroleintheissuer'sinternalcontrols;and簽署官員們向上市公司審計(jì)師和董事會(huì)的審計(jì)委員會(huì)（或履行相同職能的人員）披露了：㈠）內(nèi)部控制的設(shè)計(jì)和運(yùn)作中的所有重大缺陷，這些缺陷可能影響上市公司記錄、處理、總結(jié)和報(bào)告財(cái)務(wù)數(shù)據(jù)的能力，并且已經(jīng)為審計(jì)師指明了所有重要的內(nèi)部控制弱點(diǎn)；和（B）涉及上市公司管理層或其他在內(nèi)部控制系統(tǒng)中具有重大作用的人員的任何欺詐行為，無(wú)論該欺詐行為嚴(yán)重與否；并且資料個(gè)人收集整理，勿做商業(yè)用途thesigningofficershaveindicatedinthereportwhetherornotthereweresignificantchangesininternalcontrolsorinotherfactorsthatcouldsignificantlyaffectinternalcontrolssubsequenttothedateoftheirevaluation,includinganycorrectiveactionswithregardtosignificantdeficienciesandmaterialweaknesses.簽署官員們已在報(bào)告中指明，在內(nèi)部控制評(píng)估結(jié)束之后，內(nèi)部控制系統(tǒng)或其他對(duì)內(nèi)部控制具有重大影響的因素是否發(fā)生了重大變化，包括對(duì)重大缺陷或重要弱點(diǎn)進(jìn)行的任何改正。資料個(gè)人收集整理，勿做商業(yè)用途Sec.303Improperinfluenceonconductofaudits對(duì)審計(jì)工作的不當(dāng)影響資料個(gè)人收集整理，勿做商業(yè)用途Itshallbeunlawfulforanyofficer,director,oraffiliatedpersonofanissuertotakeanyaction,incontraventionofaruleadoptedbytheSEC,tofraudulentlyinfluence,coerce,manipulate,ormisleadanyindependentpublicorcertifiedaccountantengagedinauditingthatissuer'sfinancialstatements,forthepurposeofrenderingsuchfinancialstatementsmateriallymisleading.上市公司的任何官員、董事或相關(guān)人員違反證券交易委員會(huì)的規(guī)定，欺詐性地影響、強(qiáng)迫、操縱或誤導(dǎo)對(duì)上市公司財(cái)務(wù)報(bào)表進(jìn)行審計(jì)的獨(dú)立注冊(cè)會(huì)計(jì)師，使其提供重大誤導(dǎo)的財(cái)務(wù)報(bào)表的行為，均為違法。資料個(gè)人收集整理，勿做商業(yè)用途TITLEIV--ENHANCEDFINANCIALDISCLOSURES第四部分被加強(qiáng)了的財(cái)務(wù)披露資料個(gè)人收集整理，勿做商業(yè)用途Sec.404Managementassessmentofinternalcontrols管理層對(duì)內(nèi)部控制的評(píng)價(jià)資料個(gè)人收集整理，勿做商業(yè)用途RequirestheSECtoprescriberulesrequiringeachannualreportrequiredbysection13(a)or15(d)oftheSecuritiesExchangeActof