专业文献阅读 中英版201-203.pptVIP

TITLE II—AUDITOR INDEPENDENCE SEC. 201. SERVICES OUTSIDE THE SCOPE OF PRACTICE OF AUDITORS. 第二章 审计师的独立性 第201节 审计师执业范围之外的业务 (a) PROHIBITED ACTIVITIES.—Section 10A of the Securities Exchange Act of 1934 (15 U.S.C. 78j–1) is amended by adding at the end the following: (a)被禁止的行为——1934年的证券交易法的10A 部分的修订增加了下述条款： ROHIBITED ACTIVITIES.—Except as provided in subsection‘‘(g) P(h), it shall be unlawful for a registered public accounting firm(and any associated person of that firm, to the extent determined appropriate by the Commission) that performs for any issuer any audit required by this title or the rules of the Commission under this title or, beginning 180 days after the date of commencement of the operations of the Public Company Accounting Oversight Board established under section 101 of the Sarbanes-Oxley Act of 2002 (in this section referred to as the ‘Board’), g) 被禁止的行为——除了本节(h)所述的业务外，在本章，或是SEC的相关条款，或是由本法案101规定成立的公众公司会计监督委员会(本节以下简称“委员会”)制定的条款(在委员会开始工作180天后生效)的规定下，执行任何发行证券的公司任何审计业务的注册会计师事务所(以及任何由SEC认定的与该所相关联的人员)， the rules of the Board, to provide to that issuer, contemporaneously with the audit, any non-audit service, including—“ 在执行审计业务的同时，提供如下非审计业务是非法的： ‘‘(1) bookkeeping or other services related to the accounting records or financial statements of the audit client;‘‘(1) 涉及被审计客户的会计记录及财务报表的簿记或其他业务； (2) financial information systems design and implementation; (2) 设计及执行财务信息系统； ‘‘(3) appraisal or valuation services, fairness opinions, or contribution-in-kind reports; (3) 评估或估价业务、公正业务或出具实物捐赠报告书； ‘‘(4) actuarial services; (4) 精算业务； ‘‘(5) internal audit outsourcing services; (5) 内部审计外部化业务； ‘‘(6) management functions or human resources; (6) 代行使管理或人力资源职能； ‘‘(7) broker or dealer, investment adviser, or investment banking services; (7) 作为客户的经纪人或经销商，投资顾问，或提供投资银行服务； ‘‘(8) legal services and expert services unrelated to theaudit; and(8) 提供与审计无关的法律服务或专家服务； ‘‘(9) any other service that the Board determines, by regulation, is impermissible. (9) 任何委员会所规定的未被许可的业务。 ‘‘(h) PREAPPROV