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1、TITLE IPUBLIC COMPANYACCOUNTING OVERSIGHT BOARD第一章 公众公司会计监察委员会,SEC.101.ESTABLISHMENT;ADMINISTRATIVE PROVISIONS.第101节 组建、管理条款(a)ESTABLISHMENT OF BOARD.There is established the Public Company Accounting Oversight Board,to oversee the audit of public companies that are subject to the securities laws,an

2、d related matters,(a)委员会的组建为了保护投资者以及公众的利益，兹组建公众公司会计监察委员会。,in order to protect the interests of investors and further the public interest in the preparation of informative,accurate,and independent audit reports for companies the securities of which are sold to,and held by and for,public investors.委员会

3、的目的是监督公众公司的审计以及相关事项，以便为购买及持有其证券的公司或公众投资者编制准确、独立的审计报告。,The Board shall be a body corporate,operate as a nonprofit corporation,and have succession until dissolved by an Act of Congress.委员会应当是一个法人，作为非盈利公司持续经营，直至被国会出台的法案解散。,(b)STATUS.The Board shall not be an agency or establishment of the United States

4、 Government,and,except as otherwise provided in this Act,shall be subject to,and have all the powers conferred upon a nonprofit corporation by,the District of Columbia Nonprofit Corporation Act.(b)法律地位委员会不应作为美国政府的部门或机构，除非本法另有规定，否则应当遵从哥伦比亚非盈利公司法，并应当拥有该法所授予一个非盈利公司的所有权力。,No member or person employed by

5、,or agent for,the Board shall be deemed to be an officer or employee of or agent for the Federal Government by reason of such service.鉴于委员会承担的职能，委员会雇佣的任何委员或职员，以及所属机构不应视为联邦政府的官员、雇员或机构。,(c)DUTIES OF THE BOARD.The Board shall,subject to action by the Commission under section 107,and once a determinatio

6、ns made by the Commission under subsection(d)of this section(c)委员会的职责委员会应当根据第107节的规定，遵照SEC的指示运行。如果SEC根据本小节(d)做出一项决议，委员会应当：,(1)register public accounting firms that prepare audit reports for issuers,in accordance with section 102;(1)根据第102节的规定，对为发行证券的公司出具审计报告的注册会计师事务所进行注册；,(2)establish or adopt,or bo

7、th,by rule,auditing,quality control,ethics,independence,and other standards relating to the preparation of audit reports for issuers,in accordance with section 103;(2)根据第103节规定，制定或(以及)采纳与为发行证券的公司编制审计报告有关的审计、质量控制、道德、独立性及其他准则；,(3)conduct inspections of registered public accounting firms,in accordance

8、with section 104 and the rules of the Board;(3)根据第104节和委员会的规定，对注册的会计师事务所进行检查；,(4)conduct investigations and disciplinary proceedings con-cerning,and impose appropriate sanctions where justified upon,registered public accounting firms and associated persons of such firms,in accordance with section 10

9、5;(4)根据第105节规定，对注册的会计师事务所及相关人员进行调查、惩诫，以及处罚；,(5)perform such other duties or functions as the Board(or the Commission,by rule or order)determines are necessary or appropriate to promote high professional standards among,and improve the quality of audit services offered by,registered public accounting

10、 firms and associated persons thereof,or other-wise to carry out this Act,in order to protect investors,or to further the public interest;(5)实施其他委员会认为(或SEC认为、或法规、法令中规定)是必要的职责或职能，以便提高注册的会计师事务所职业标准，提高审计质量；或执行本法，以便保护投资者或公众利益；,(6)enforce compliance with this Act,the rules of the Board,professional stand

11、ards,and the securities laws relating to the preparation and issuance of audit reports and the obligations and liabilities of accountants with respect thereto,by registered public accounting firms and associated persons thereof;and(6)强制执行本法、委员会的规定、专业准则及与编制及公布审计报告、相关注册的会计师事务所和相关人员的责任与义务有关的证券法规；,(7)se

12、t the budget and manage the operations of the Board and the staff of the Board.(7)制定预算，管理委员会的运行，以及管理委员会的工作人员。,COMMISSION DETERMINATION.(d)SEC的决议 The members of the Board shall take such action(including hiring of staff,proposal of rules,and adoption of initial and transitional auditing and other pro

13、fes-sional standards)as may be necessary or appropriate to enable the Commission to determine,not later than 270 days after the date of enactment of this Act,that the Board is so organized and has the capacity to carry out the requirements of this title,and to enforce compliance with this title by r

14、egistered public accounting firms and associated persons thereof.使委员会按上述要求组建起来，并具有执行本章规定的能力，以及强制要求注册的会计师事务所及相关人员执行本章规定。,委员会的委员应采取可能必要或适当的行动(包括聘用工作人员，出台规则，采纳征求意见稿阶段及过渡性的审计和其他专业准则)，以确保SEC能够在本法生效后270日内作出决议，,The Commission shall be responsible,prior to the appointment of the Board,for the planning for t

15、he establishment and administrative transition to the Boards operation.在委员会成员被任命前，SEC应负责筹备工作和委员会正式运作前的过渡期管理。,(e)BOARD MEMBERSHIP.(e)委员会的委员(1)COMPOSITION.The Board shall have 5 members,(1)组成委员会应有5名委员，从具有诚信和名誉的著名人士中任命，,appointed from among prominent individuals of integrity and reputation who have a d

16、emonstrated commitment to the interests of investors and the public,他们应当证明自己对投资者和公众的利益负责，,and an understanding of the responsibilities for and nature of the financial disclosures required of issuers under the securities laws and the obligations of accountants with respect to the preparation and issu

17、ance of audit reports with respect to such disclosures.并且理解发行证券的公司根据证券法规定披露财务信息的义务及性质，理解为这种信息披露编制、出具审计报告的会计师的义务及性质。,(2)LIMITATION.Two members,and only 2 members,of the Board shall be or have been certified public accountants pursuant to the laws of 1 or more States,provided that,if 1 of those 2 memb

18、ers is the chairperson,he or she may not have been a practicing certified public accountant for at least 5 years prior to his or her appointment to the Board.(2)限制委员会的两名委员，而且只能有2名委员是符合1个州或更多州要求的注册会计师，本要求的前提是，如果两名委员中有1名是主席，他(她)在委员会任职前至少5年不曾是执业注册会计师。,(3)F ULL-TIME INDEPENDENT SERVICE.Each member of th

19、eBoard shall serve on a full-time basis,and may not,concurrent with service on the Board,be employed by any other person or engage in any other professional or business activity.(3)全职独立服务委员会的每一名委员应全职工作，不可以在委员会任职的同时，在其他任何职业或商业机构中兼职。,No member of the Board may share in any of the profits of,or receive

20、 payments from,a public accounting firm(or any other person,as determined by rule of the Commission),other than fixed continuing payments,subject to such conditions as the Commission may impose,under standard arrangements for the retirement of members of public accounting firms.任何委员不可以参与注册的会计师事务所(或S

21、EC规定的任何其他人员)的分红或从中收取财物；但若符合SEC规定的条件，可以按照会计师事务所标准的退休计划，收取固定的退休金。,(4)APPOINTMENT OF BOARD MEMBERS.(A)INITIAL BOARD.Not later than 90 days after the date of enactment of this Act,the Commission,after con-sultation with the Chairman of the Board of Governorsof the Federal Reserve System and the Secretar

22、y of the Treasury,shall appoint the chairperson and other initial members of the Board,and shall designate a term of service for each.(4)委员会委员的任命(A)委员会的筹备阶段本法生效90日内，SEC在征求联邦储备委员会主席以及财政部秘书长的意见后，应任命委员会的主席和其他过渡委员，并应规定每名委员的任期。,(B)VACANCIES.A vacancy on the Board shall not(B)V affect the powers of the Bo

23、ard,but shall be filled in the same manner as provided for appointments under this section.(B)空缺委员会的空缺不应影响委员会的权力，但应根据本节规定的任命方式填补空缺。,(5)TERM OF SERVICE.IN GENERAL.The term of service of each Board(A)I member shall be 5 years,and until a successor is appointed,except that(5)任期(A)总则每名委员在继任者任命前的任期应为5年，除

24、了：,(i)the terms of office of the initial Board members(other than the chairperson)shall expire in annual increments,1 on each of the first 4 anniversaries of the initial date of appointment;and(i)筹备阶段委员会委员(除了主席)办公室的期限按年计算，从最初任命时开始计；,(ii)any Board member appointed to fill a vacancy occurring before t

25、he expiration of the term for which the predecessor was appointed shall be appointed only for the remainder of that term.(ii)在前任任期未满时被任命填补空缺的委员，任期应为前任任期剩余期间。,TERM LIMITATION.No person may serve as a(B)T member of the Board,or as chairperson of the Board,for more than 2 terms,whether or not such term

26、s of service are consecutive.(B)任期限制委员会任何委员或主席的任期不超过两届，不论连续还是累计。,(6)REMOVAL FROM OFFICE.A member of the Board may be removed by the Commission from office,in accordance with section 107(d)(3),for good cause shown before the expiration of the term of that member.(6)免职在委员会委员任期未满之前，SEC可以根据第107节(d)(3)的规

27、定，在有充分理由的情况下，免去委员会委员的职务。,(f)POWERS OF THE BOARD.In addition to any authority granted to the Board otherwise in this Act,the Board shall have the power,subject to section 107(f)委员会的权力除了任何权威部门在本法之外授予委员会的权力外，根据第107节，委员会应具有如下权力：,(1)to sue and be sued,complain and defend,in its corporate name and through

28、 its own counsel,with the approval of the Commission,in any Federal,State,or other court;(1)由SEC批准，以委员会法人名义，通过其辩护律师，在任何联邦、州或其他法院进行起诉及被起诉、投诉及辩护；,(2)to conduct its operations and maintain offices,and to exercise all other rights and powers authorized by this Act,in any State,without regard to any qual

29、ification licensing,or other provision of law in effect in such State(or a political subdivision thereof);(2)在任何州进行运作以及施行本法规定的其他权利或权力，而毋须考虑该州的任何限制、行政许可或在该州生效法律的其他条款(或政策规定)；,(3)to lease,purchase,accept gifts or donations of or other-wise acquire,improve,use,sell,exchange,or convey,all of or an intere

30、st in any property,wherever situated;(3)租赁、购买、接受赠与或捐赠的任何地方的不动产的一项或全部权益，或者取得、改进、使用、出售、交换、转让这些权益；,(4)to appoint such employees,accountants,attorneys,and other agents as may be necessary or appropriate,and to deter-mine their qualifications,(4)聘用可能必要或适合的雇员、会计师、律师或其他代理人，并决定他们的资格，确定他们的义务，,define their du

31、ties,and fix their salaries or other compensation(at a level that is comparable to private sector self-regulatory,accounting,technical,supervisory,or other staff or management positions);制定他们的工资或其他补偿(与私有自营机构、会计、技术人员、总监或其他雇员或管理职位相当的工资及补偿水平)；,(5)to allocate,assess,and collect accounting support fees e

32、stablished pursuant to section 109,for the Board,and other fees and charges imposed under this title;and(5)根据第109节规定，分配、评估及收取会计业支持费用，以及其他根据本章规定的费用、支出；,(6)to enter into contracts,execute instruments,incur liabil-ities,and do any and all other acts and things necessary,appropriate,or incidental to the

33、 conduct of its operations and the exercise of its obligations,rights,and powers imposed or granted by this title.(6)签订合同，履行约定，承担负债，以及在从事任何必要且合适的行动中，以及在施行本章规定的义务、权利和权力中，采取必要的行动。,(g)RULES OF THE BOARD.The rules of the Board shall,subject to the approval of the Commission(g)委员会的规则在取得SEC批准的情况下，委员会的规则应当

34、如下：,(1)provide for the operation and administration of the Board,the exercise of its authority,and the performance of its responsibilities under this Act;(1)根据本法的要求，制定委员会的运行和管理、实施其权威、履行其义务的规定；,(2)permit,as the Board determines necessary or appropriate,delegation by the Board of any of its functions

35、to an individual member or employee of the Board,or to a division of the Board,(2)如果委员会认为必要或合适，委员会或其任何职能部门允许或授权委员会的一名委员或雇员，或委员会的一个部门，,including functions with respect to hearing,determining,ordering,certifying,reporting,or otherwise acting as to any matter,except that从事包括听证、决议、命令、许可、报告或其他行动，但除了：,(A)

36、the Board shall retain a discretionary right to review any action pursuant to any such delegated function,upon its own motion;(A)委员会应保留裁量权以便复核其授权的行动；,(B)a person shall be entitled to a review by the Board with respect to any matter so delegated,and the decisionof the Board upon such review shall be

37、deemed to be the action of the Board for all purposes(including appeal or review thereof);and(B)委员会应指派一名人员复核其授权的行动，该复核应被认为是委员会的行动(包括上诉或复核)；,(C)if the right to exercise a review described in subparagraph(A)is declined,or if no such review is sought within the time stated in the rules of the Board,the

38、n the action taken by the holder of such delegation shall for all purposes,including appeal or review thereof,be deemed to be the action of the Board;(C)如果施行小段(A)中规定的复核的权利被取消，或在委员会规则中规定的时间内无法从事复核，则授权行动应被认为是委员会的行动。,(3)establish ethics rules and standards of conduct for Board members and staff,includi

39、ng a bar on practice before the Board(and the Commission,with respect to Board-related matters)of 1 year for former members of the Board,and appropriate periods(not to exceed 1 year)for former staff of the Board;and(4)provide as otherwise required by this Act.(3)制定委员会委员及工作人员的道德规则和行动标准，包括在委员会(当涉及到与委员

40、会有关的事项时，也包括SEC)接任前任委员前的一年禁止执业期限，以及接任委员会前任工作人员前的适当禁止执业期限(不超过1年)；,ANNUAL REPORT TO THE COMMISSION.The Board shall(4)制定本法要求的其他规定。(h)向SEC报送的年度报告,A submit an annual report(including its audited financial statements)to the Commission,and the Commission shall transmit a copy of that report to the Committee

41、 on Banking,Housing,and Urban Affairs of the Senate,and the Committee on Financial Services of the House of Representatives,not later than 30 days after the date of receipt of that report by the Commission.委员会应向SEC报送年度报告(包括其经审计的财务会计报告)，SEC在收到报告的30日内，应将报告的复制件报送给上议院的银行、住房及城市事务委员会，以及众议院的金融服务委员会。,SEC.10

42、2.REGISTRATION WITH THE BOARD.第102节 在委员会注册,(a)MANDATORY REGISTRATION.Beginning 180 days after the date of the determination of the Commission under section 101(d),it shall be unlawful for any person that is not a registered public accounting firm to prepare or issue,or to participate in the preparat

43、ion or issuance of,any audit report with respect to any issuer.(a)强制注册在SEC根据第101节(d)做出决议后的180日后，任何未注册的会计师事务所编制或出具，或参与编制或出具为发行证券的公司准备的审计报告，都是违法的。,(b)APPUBLICATIONS FOR REGISTRATION.(1)FORM OF APPLICATION.A public accounting firm shall use such form as the Board may prescribe,by rule,to apply for regi

44、stration under this section.(b)申请注册(1)注册表会计师事务所应根据本节规定，使用委员会规则规定的格式，申请注册。,(2)CONTENTS OF APPLICATIONS.Each public accounting firm shall submit,as part of its application for registration,in such detail as the Board shall specify(2)注册内容每个会计师事务所应按如下委员会规定的内容递交注册申请：,(A)the names of all issuers for which

45、 the firm prepared or issued audit reports during the immediately preceding calendar year,and for which the firm expects to prepare or issue audit reports during the current calendar year;(A)在最近的前一期公历年度内，事务所编制或公布的审计报告，及事务所将在当前公历年度内编制或公布审计报告的所有发行证券的公司名单；,(B)the annual fees received by the firm from e

46、ach such issuer for audit services,other accounting services,and non-audit services,respectively;(B)事务所从每一发行证券的公司收取的年度审计、其他会计服务和非审计服务费用的分别报告；,(C)such other current financial information for the most recently completed fiscal year of the firm as the Board may reasonably request;(C)委员会合理要求的事务所在最近完整会计年

47、度的其他当前财务信息；,(D)a statement of the quality control policies of the firm for its accounting and auditing practices;(D)事务所关于会计和审计执业的质量控制政策；,(E)a list of all accountants associated with the firm who participate in or contribute to the preparation of audit reports,stating the license or certification num

48、ber of each such person,as well as the State license numbers of the firm itself;(E)事务所有关参加或参与编制审计报告的会计师名单，除要求报告事务所在州注册的号码外，还要求报告每位会计师的许可证号或注册号码；,(F)information relating to criminal,civil,or administrative actions or disciplinary proceedings pending against the firm or any associated person of the fi

49、rm in connection with any audit report;(F)事务所或任何与审计报告有关的人员当前所受到的刑事、民事责任，行政处罚，或惩诫的资料；,(G)copies of any periodic or annual disclosure filed by an issuer with the Commission during the immediately preceding calendar year which discloses accounting disagreements between such issuer and the firm in conne

50、ction with an audit report furnished or prepared by the firm for such issuer;and(G)发行证券的公司在最近前一公历年度向SEC报送的任一期间或年度披露文件的复印件，要求披露审计报告中发行证券的公司和事务所之间的会计处理分歧；,(H)such other information as the rules of the Board or the Commission shall specify as necessary or appropriate in the public interest or for the p