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| 名称： PUBLIC LAW 107–204—JULY 30, 2002(pdf 66)英文 |
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| 所属分类： 财务会计 |
| 下载要求： 1学币或VIP (学币和VIP购买说明) |
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| 文件大小： 743 KB |
| 更新时间： 2007-5-6 8:32:14 |
| PUBLIC LAW 107–204—JULY 30, 2002(pdf 66)英文下载地址 |
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| ::PUBLIC LAW 107–204—JULY 30, 2002(pdf 66)英文电子书简介:: |
PUBLIC LAW 107–204—JULY 30, 2002(pdf 66)英文简介开始
Public Law 107–204
107th Congress
An Act
To protect investors by improving the accuracy and reliaBIlity of corporate disclosures
made pursuant to the securitIEs laws, and for other purposes.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) SHORT TITLE.—This Act may be cited as the ‘‘Sarbanes-
Oxley Act of 2002’’.
(b) TABLE OF CONTENTS.—The table of contents for this Act
is as follows:
Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
Sec. 3. Commission rules and enforcement.
TITLE I—PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
Sec. 101. Establishment; administrative provisions.
Sec. 102. Registration with the BOArd.
Sec. 103. Auditing, quality control, and independence standards and rules.
Sec. 104. Inspections of registered public accounting firms.
Sec. 105. Investigations and disciplinary proceedings.
Sec. 106. Foreign public accounting firms.
Sec. 107. Commission oversight of the BOArd.
Sec. 108. Accounting standards.
Sec. 109. Funding.
TITLE II—AUDITOR INDEPENDENCE
Sec. 201. Services outside the scope of practice of auditors.
Sec. 202. Preapproval requirements.
Sec. 203. Audit partner rotation.
Sec. 204. Auditor reports to audit committees.
Sec. 205. Conforming amendments.
Sec. 206. Conflicts of interest.
Sec. 207. Study of mandatory rotation of registered public accounting firms.
Sec. 208. Commission authority.
Sec. 209. Considerations by appropriate State regulatory authoritIEs.
PUBLIC LAW 107–204—JULY 30, 2002(pdf 66)英文简介结束,下载后阅读全部内容 |
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