第303节对审计不正当的影响.pptVIP

第303节 对审计不正当的影响 (a) RULES TO PROHIBIT.—It shall be unlawful, in contravention of such rules or regulations as the Commission shall prescribe as necessary and appropriate in the public interest or for the protection of investors, for any officer or director of an issuer, or any other person acting under the direction thereof, to take any action to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in the performance of an audit of the financial statements of that issuer for the purpose of rendering such financial statements materially misleading. (a) 禁令——所有发行证券公司的官员、董事或任何人员所采取的以提供带有重大误导性会计报表为目的影响、强迫、操纵或误导任何注册会计师行为均是非法的。 (b) ENFORCEMENT.—In any civil proceeding, the Commission shall have exclusive authority to enforce this section and any rule or regulation issued under this section. (b) 执行——在所有民事诉讼中，SEC拥有对上述条款下的专门执行权。 (c) NO PREEMPTION OF OTHER LAW.—The provisions of subsection (a) shall be in addition to, and shall not supersede or preempt, any other provision of law or any rule or regulation issued thereunder. (c) 非优先于其他法律——上述条款应附属于其他任何随后发布的法规且不应替代或优先于其他任何随后发布的法规。 (d) DEADLINE FOR RULEMAKING.—The Commission shall—(d) 执行规定的截止日期——SEC应当： (1) propose the rules or regulations required by this section,not later than 90 days after the date of enactment of this Act; and (2) issue final rules or regulations required by this section,not later than 270 days after that date of enactment. (1) 于上述法案生效后90日内提交对此法案的具体规定的建议稿； (2) 于上述法案生效后270日内公布最终规定。 SEC. 304. FORFEITURE OF CERTAIN BONUSES AND PROFITS.第304节 没收奖金及收益 (a) ADDITIONAL COMPENSATION PRIOR TO NONCOMPLIANCE WITH COMMISSION FINANCIAL REPORTING REQUIREMENTS. —If an issuer is required to prepare an accounting restatement due to the materialnoncompliance of the issuer, as a result of misconduct, with any financial reporting requirement under the securities laws, the chief executive officer and chief financial officer of the issuer shall reimburse the issuer for —(a