U.S.C. TITLE 15 — Commerce and Trade
CHAPTER 98 — Public Company Accounting Reform and
　Corporate Responsibility1


Sarbanes?Oxley Act of 20022

Sec. 7201.　Definitions.2
Sec. 7202.　Commission rules and enforcement.8


SUBCHAPTER Ⅰ — PUBLIC COMPANY ACCOUNTING
　OVERSIGHT BOARD12

Sec. 7211.　Establishment; administrative provisions.12
Sec. 7212.　Registration with the Board.20
Sec. 7213.　Auditing, quality control, and independence standards and rules.24
Sec. 7214.　Inspections of registered public accounting firms.30
Sec. 7215.　Investigations and disciplinary proceedings.36
Sec. 7216.　Foreign public accounting firms.48
Sec. 7217.　Commission oversight of the Board.52
Sec. 7218.　Accounting standards.58
Sec. 7219.　Funding.60


SUBCHAPTER Ⅱ — AUDITOR INDEPENDENCE66

Sec. 7231.　Exemption authority.66
Sec. 7232.　Study of mandatory rotation of registered public accounting firms.66
Sec. 7233.　Commission authority.68
Sec. 7234.　Considerations by appropriate State regulatory authorities.68


SUBCHAPTER Ⅲ — CORPORATE RESPONSIBILITY70

Sec. 7241.　Corporate responsibility for financial reports.70
Sec. 7242.　Improper influence on conduct of audits.72
Sec. 7243.　Forfeiture of certain bonuses and profits.74
Sec. 7244.　Insider trades during pension fund blackout periods.76
Sec. 7245.　Rules of professional responsibility for attorneys.80
Sec. 7246.　Fair funds for investors.82


SUBCHAPTER IV — ENHANCED FINANCIAL DISCLOSURES86

Sec. 7261.　Disclosures in periodic reports.86
Sec. 7262.　Management assessment of internal controls.88
Sec. 7263.　Exemption.90
Sec. 7264.　Code of ethics for senior financial officers.90
Sec. 7265.　Disclosure of audit committee financial expert.92
Sec. 7266.　Enhanced review of periodic disclosures by issuers.94


Glossary96

Postscript 100


《美国法典》第15编——商业和贸易
第98章——公众公司会计改革与公司责任1



2002年萨班斯—奥克斯利法3

第7201节　定义3
第7202节　证券交易委员会规则及执行9


第一分章——公众公司会计监察委员会13


第7211节　设立；行政管理规定13
第7212节　会计监察委员会办理的注册21
第7213节　审计、质量控制及独立性准则和规则25
第7214节　对注册公共会计师事务所的检查31
第7215节　调查与纪律处分程序37
第7216节　外国会计师事务所49
第7217节　证券交易委员会对会计监察委员会的监督53
第7218节　会计准则59
第7219节　经费61


第二分章——审计师的独立性67

第7231节　豁免权67
第7232节　注册公共会计师事务所强制轮换制研究67
第7233节　证券交易委员会的权力69
第7234节　相关州监管机关的考虑69


第三分章——公司责任71

第7241节　公司的财务报告责任71
第7242节　对审计行为的不当影响73
第7243节　没收某些红利和利润75
第7244节　发行人员工养老基金禁售期间的内幕交易77
第7245节　律师职业责任规则81
第7246节　投资者公平基金83


第四分章——增强财务披露87

第7261节　定期报告中的披露87
第7262节　管理层的内部控制评价89
第7263节　豁免规定91
第7264节　高级财务管理人员的道德准则91
第7265节　审计委员会财务专家的披露93
第7266节　强化对发行人定期披露的审查95


词汇表96

后记101