专业文献阅读中英版101_103.pptVIP

TITLE I—PUBLIC 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, and 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 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, 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 determinations 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 both, by rule, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for is