文档介绍：PUBLIC LAW 107–204—JULY 30, 2002 116 STAT. 745
Public Law 107–204
107th Congress
An Act
To protect investors by improving the accuracy and reliability of corporate disclosures July 30, 2002
made pursuant to the securities laws, and for other purposes. [. 3763]
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled, Sarbanes-Oxley
Act of 2002.
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. Corporate
responsibility.
(a) SHORT TITLE.—This Act may be cited as the ‘‘Sarbanes- 15 USC 7201
Oxley Act of 2002’’. note.
(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—PANY 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 mittees.
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.
TITLE III—CORPORATE RESPONSIBILITY
Sec. 301. pany mittees.
Sec. 302. Corporate responsibility for financial reports.
Sec. 303. Improper influence on conduct of audits.
Sec. 304. Forfeiture of certain bonuses and profits.
Sec. 305. Officer and director bars and p