专业文献阅读 中英版301-302.pptVIP

‘‘(A) IN GENERAL.—Effective not later than 270 days after the date of enactment of this subsection, the Commission shall, by rule, direct the national securities exchanges and national securities associations to prohibit the listing of any security of an issuer that is not in compliance with the requirements of any portion of paragraphs (2) through (6). (A) 总则——在本部分生效后的270天内，发行证券的公司如存在任何与下述(2)至(6)段中的要求不符的情况，SEC应当命令全国的证券交易所及全国的证券协会禁止该公司所有证券的上市交易。 ‘‘(B) OPPORTUNITY TO CURE DEFECTS.—The rules of the Commission under subparagraph (A) shall provide for appropriate procedures for an issuer to have an opportunity to cure any defects that would be the basis for a prohibition under subparagraph (A), before the imposition of such prohibition. (B) 弥补过失的机会—— 上段(A)中所述的SEC的规定应包括制定适当的程序以使发行证券的公司有弥补过失的机会。 ‘‘(2) RESPONSIBILITIES RELATING TO REGISTERED PUBLIC.—The audit committee of each issuer, in ACCOUNTING FIRMS its capacity as a committee of the board of directors, shall be directly responsible for the appointment, compensation, and oversight of the work of any registered public accounting firm employed by that issuer (including resolution of disagreements between management and the auditor regarding financial reporting) for the purpose of preparing or issuing an audit report or related work, (2) 与注册会计师事务所相关的责任——以董事会下属委员会的身份，发行证券公司的审计委员会对受雇于公司以编制、出具审计报告为目的注册会计师事务所的聘用、酬金以及监督，包括公司管理者同审计方关于财务报告差异的协调负直接责任。 and each such registered public accounting firm shall report directly to the audit committee.并且要求注册会计师事务所直接向该委员会报告。 ‘‘(3) INDEPENDENCE.— ‘‘(A) IN GENERAL.—Each member of the audit committee of the issuer shall be a member of the board of directors of the issuer, and shall otherwise be independent. (3) 独立性 (A) 总则——发行证券公司审计委员会由公司董事会成员组成，并且是独立的。 ‘‘(B) CRITERIA.—In order to be considered to be independent for purposes of this paragraph, a member of an audit committee of an issuer may not, other than in his or her capacity as a member of the audit committee, the board of directors, o