SOX萨班斯法案.pdf

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OneHundredSeventhCongress
ofthe
UnitedStatesofAmerica
ATTHESECONDSESSION
BegunandheldattheCityofWashingtononWednesday,
thetwenty-thirddayofJanuary,twothousandandtwo
AnAct
Toprotectinvestorsbyimprovingtheaccuracyandreliabilityofcorporatedisclosures
madepursuanttothesecuritieslaws,andforotherpurposes.
BeitenactedbytheSenateandHouseofRepresentativesof
theUnitedStatesofAmericainCongressassembled,
;TABLEOFCONTENTS.
(a)SHORTTITLE.—ThisActmaybecitedasthe‘‘Sarbanes-
OxleyActof2002’’.
(b)TABLEOFCONTENTS.—ThetableofcontentsforthisAct
isasfollows:
;tableofcontents.
.
.
TITLEI—PUBLICCOMPANYACCOUNTINGOVERSIGHTBOARD
;administrativeprovisions.
.
,qualitycontrol,andindependencestandardsandrules.
.
.
.
.
.
.
TITLEII—AUDITORINDEPENDENCE
.
.
.
.
.
.
.
.
.
TITLEIII—CORPORATERESPONSIBILITY
.
.
.
.
.
.
.
.
TITLEIV—ENHANCEDFINANCIALDISCLOSURES
.
.
-
:.
—2
.
.
.
.
.
.
TITLEV—ANALYSTCONFLICTSOFINTEREST

nationalsecuritiesexchanges.
TITLEVI—COMMISSIONRESOURCESANDAUTHORITY
.
.
.
.
TITLEVII—STUDIESANDREPORTS
.
.

.
.
TITLEVIII—CORPORATEANDCRIMINALFRAUDACCOUNTABILITY
.
.
.
.
-
tensivecriminalfraud.
-
denceoffraud.
-
nies.
TITLEIX—WHITE-COLLARCRIMEPENALTYENHANCEMENTS
.
.
.
-
curityActof1974.
-collarof-
fenses.
.
TITLEX—CORPORATETAXRETURNS

chiefexecutiveofficers.
TITLEXI—CORPORATEFRAUDANDACCOUNTABILITY
.
.
-
sion.
.

ordirectors.
.
.
.
(a)INGENERAL.—InthisAct,thefollowingdefinitionsshall
apply:
(1)APPROPRIATESTATEREGULATORYAUTHORITY.—Theterm
‘‘appropriateStateregulatoryauthority’’meanstheState
agencyorotherauthorityresponsibleforthelicensureorother
regulationofthepracticeofaccountingintheStateorStates:.
—3
havingjurisdictionoveraregisteredpublicaccountingfirm
orassociatedpersonthereof,withrespecttothematterin
question.
(2)AUDIT.—Theterm‘‘audit’’meansanexaminationof
thefinancialstatementsofanyissuerbyanindependentpublic
accountingfirminaccordancewiththerulesoftheBoard
ortheCommission(or,fortheperiodprecedingtheadoption
ofapplicablerulesoftheBoardundersection103,inaccordance
withthen-applicablegenerallyacceptedauditingandrelated
standardsforsuchpurposes),forthepurposeofexpressing
anopiniononsuchstatements.
(3)AUDITCOMMITTEE.—Theterm‘‘auditcommittee’’
means—
(A)acommittee(orequivalentbody)establishedby
andamongsttheboardofdirectorsofanissuerforthe
purposeofoverseeingtheaccountingandfinancial
reportingprocessesoftheissuerandauditsofthefinancial
statementsoftheissuer;and
(B)ifnosuchcommitteeexistswithrespecttoan
issuer,theentireboardofdirectorsoftheissuer.
(4)AUDITREPORT.—Theterm‘‘auditreport’’meansadocu-
mentorotherrecord—
(A)preparedfollowinganauditperformedforpurposes
ofcompliancebyanissuerwiththerequirementsofthe
securitieslaws;and
(B)inwhichapublicaccountingfirmeither—
(i)setsforththeopinionofthatfirmregarding
afinancialstatement,report,orotherdocument;or
(ii)assertsthatnosuchopinioncanbeexpressed.
(5)BOARD.—Theterm‘‘Board’’meansthePublicCompany
AccountingOversightBoardestablishedundersection101.
(6)COMMISSION.—Theterm‘‘Commission’’meanstheSecu-
ritiesandExchangeCommission.
(7)ISSUER.—Theterm‘‘issuer’’meansanissuer(asdefined
insection3oftheSecuritiesExchangeActof1934(.
78c)),thesecuritiesofwhichareregisteredundersection12
ofthatAct(),orthatisrequiredtofilereports
undersection15(d)((d)),orthatfilesorhas
filedaregistrationstatementthathasnotyetbecomeeffective
undertheSecuritiesActof1933(.),and
thatithasnotwithdrawn.
(8)NON-AUDITSERVICES.—Theterm‘‘non-auditservices’’
meansanyprofessionalservicesprovidedtoanissuerbya
registeredpublicaccountingfirm,otherthanthoseprovided
toanissuerinconnectionwithanauditorareviewofthe
financialstatementsofanissuer.
(9)PERSONASSOCIATEDWITHAPUBLICACCOUNTINGFIRM.—
(A)INGENERAL.—Theterms‘‘personassociatedwith
apublicaccountingfirm’’(orwitha‘‘registeredpublic
accountingfirm’’)and‘‘associatedpersonofapublic
accountingfirm’’(orofa‘‘registeredpublicaccounting
firm’’)meananyindividualproprietor,partner,share-
holder,principal,accountant,orotherprofessional
employeeofapublicaccountingfirm,oranyotherinde-
pendentcontractororentitythat,inconnectionwiththe
preparationorissuanceofanyauditreport—:.
—4
(i)sharesintheprofitsof,orreceivescompensation
inanyotherformfrom,thatfirm;or
(ii)participatesasagentorotherwiseonbehalf
ofsuchaccountingfirminanyactivityofthatfirm.
(B)EXEMPTIONAUTHORITY.—TheBoardmay,byrule,
exemptpersonsengagedonlyinministerialtasksfrom
thedefinitioninsubparagraph(A),totheextentthatthe
Boarddeterminesthatanysuchexemptionisconsistent
withthepurposesofthisAct,thepublicinterest,orthe
protectionofinvestors.
(10)PROFESSIONALSTANDARDS.—Theterm‘‘professional
standards’’means—
(A)accountingprinciplesthatare—
(i)establishedbythestandardsettingbody
describedinsection19(b)oftheSecuritiesActof1933,
asamendedbythisAct,orprescribedbytheCommis-
sionundersection19(a)ofthatAct((s))
orsection13(b)oftheSecuritiesExchangeActof1934
((m));and
(ii)relevanttoauditreportsforparticularissuers,
ordealtwithinthequalitycontrolsystemofapar-
ticularregisteredpublicaccountingfirm;and
(B)auditingstandards,standardsforattestation
engagements,qualitycontrolpoliciesandprocedures,eth-
icalandcompetencystandards,andindependencestand-
ards(includingrulesimplementingtitleII)thattheBoard
ortheCommissiondetermines—
(i)relatetothepreparationorissuanceofaudit
reportsforissuers;and
(ii)areestablishedoradoptedbytheBoardunder
section103(a),orarepromulgatedasrulesofthe
Commission.
(11)PUBLICACCOUNTINGFIRM.—Theterm‘‘public
accountingfirm’’means—
(A)aproprietorship,partnership,incorporatedassocia-
tion,corporation,limitedliabilitycompany,limitedliability
partnership,orotherlegalentitythatisengagedinthe
practiceofpublicaccountingorpreparingorissuingaudit
reports;and
(B)totheextentsodesignatedbytherulesofthe
Board,anyassociatedpersonofanyentitydescribedin
subparagraph(A).
(12)REGISTEREDPUBLICACCOUNTINGFIRM.—Theterm‘‘reg-
isteredpublicaccountingfirm’’meansapublicaccountingfirm
registeredwiththeBoardinaccordancewiththisAct.
(13)RULESOFTHEBOARD.—Theterm‘‘rulesoftheBoard’’
meansthebylawsandrulesoftheBoard(assubmittedto,
andapproved,modified,oramendedbytheCommission,in
accordancewithsection107),andthosestatedpolicies,prac-
tices,andinterpretationsoftheBoardthattheCommission,
byrule,maydeemtoberulesoftheBoard,asnecessary
orappropriateinthepublicinterestorfortheprotectionof
investors.
(14)SECURITY.—Theterm‘‘security’’hasthesamemeaning
asinsection3(a)oftheSecuritiesExchangeActof1934(15
(a)).:.
—5
(15)SECURITIESLAWS.—Theterm‘‘securitieslaws’’means
theprovisionsoflawreferredtoinsection3(a)(47)ofthe
SecuritiesExchangeActof1934((a)(47)),as
amendedbythisAct,andincludestherules,regulations,and
ordersissuedbytheCommissionthereunder.
(16)STATE.—Theterm‘‘State’’meansanyStateofthe
UnitedStates,theDistrictofColumbia,PuertoRico,theVirgin
Islands,oranyotherterritoryorpossessionoftheUnited
States.
(b)CONFORMINGAMENDMENT.—Section3(a)(47)oftheSecuri-
tiesExchangeActof1934((a)(47))isamendedby
inserting‘‘theSarbanes-OxleyActof2002,’’before‘‘thePublic’’.
.
(a)REGULATORYACTION.—TheCommissionshallpromulgate
suchrulesandregulations,asmaybenecessaryorappropriate
inthepublicinterestorfortheprotectionofinvestors,andin
furtheranceofthisAct.
(b)ENFORCEMENT.—
(1)INGENERAL.—AviolationbyanypersonofthisAct,
anyruleorregulationoftheCommissionissuedunderthis
Act,oranyruleoftheBoardshallbetreatedforallpurposes
inthesamemannerasaviolationoftheSecuritiesExchange
Actof1934(.)ortherulesandregulations
issuedthereunder,consistentwiththeprovisionsofthisAct,
andanysuchpersonshallbesubjecttothesamepenalties,
andtothesameextent,asforaviolationofthatActor
suchrulesorregulations.
(2)INVESTIGATIONS,INJUNCTIONS,ANDPROSECUTIONOF
OFFENSES.—Section21oftheSecuritiesExchangeActof1934
()isamended—
(A)insubsection(a)(1),byinserting‘‘therulesofthe
PublicCompanyAccountingOversightBoard,ofwhichsuch
personisaregisteredpublicaccountingfirmoraperson
associatedwithsuchafirm,’’after‘‘isaparticipant,’’;
(B)insubsection(d)(1),byinserting‘‘therulesofthe
PublicCompanyAccountingOversightBoard,ofwhichsuch
personisaregisteredpublicaccountingfirmoraperson
associatedwithsuchafirm,’’after‘‘isaparticipant,’’;
(C)insubsection(e),byinserting‘‘therulesofthe
PublicCompanyAccou