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TITLE IIAUDITOR 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. 78j1) 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) PREAPPROVAL REQUIRED FOR NON-AUDIT SERVICES.A registered public accounting firm may engage in any non-audit service,including tax services, that is not described in any of paragraphs(1) through (9) of subsection (g) for an audit client, only if the activity is approved in advance by the audit committee of the issuer, in accordance with subsection (i). (h) 事前需获许可的非审计业务根据本法案的202(9)，只有事前得到发行证券公司审计委员会许可后，注册会计师事务所才可以执行如税务咨询等非审计业务，这些非审计业务不包括本法案201(g)所述(1)至(9)的业务。”,(b) EXEMPTION AUTHORITY.The Board may, on a case by case basis, exempt any person, issuer, public accounting firm, or transaction from the prohibition on the provision of services under section 10A(g) of the Securities Exchange Act of 1934 (as added by this section), to the extent that such exemption is necessary or appropriate in the public interest and is consistent with the protection of investors, and subject to review by the Commission in the same manner as for rules of the Board under section 107. (b)免除权在逐案审查的基础上，如果委员会认为免除遵守1934年证券交易法10A(g)禁令的义务对保护公众利益来说是必要的或适当的，并且与保护投资者的宗旨相一致，委员会有权免除任何人员、发行证券的公司、注册会计师事务所或会计事项遵守1934年证券交易法10A(g)禁止的交易事项， 这种免除要由SEC来复核的规定与本法案107中的关于委员会的规定是相同的。,SEC. 202. PREAPPROVAL REQUIREMENTS.,Section 10A of the Securities Exchange Act of 1934 (15 U.S.C. 78j1), as amended by this Act, is amended by adding at the end the following: 第202节 事前许可 1934年的证券交易法的10A部分由本法案作出修订，并增加了下述条款：,(i) PREAPPROVAL REQUIREMENTS. (1) IN GENERAL. “(i)事前许可 (1) 总则,(A) AUDIT COMMITTEE ACTION.All auditing services (which may entail providing comfort letters in connection with securities underwritings or statutory audits required for insurance companies for purposes of State law) and non-audit services, other than as provided in subparagraph (B), provided to an issuer by the auditor of the issuer shall be preapproved by the audit committee of the issuer. (A)审计委员会的职责除下段(B)的规定外，公司的审计师提供给该公司的所有审计业务(包括必须提供的与证券包销有关的信心保证书，或是法律要求提供给保险公司的法定审计)和非审计业务须事先获得该公司审计委员会的许可。,(B) MINIMUS EXCEPTION.The preapproval requirement under subparagraph (A) is waived with respect to the provision of non-audit services for an issuer, if (B)最少例外下述情况，可以豁免注册会计师事务所在提供非审计业务前必须获得许可(上段(A)的规定)：,(i) the aggregate amount of all such non-audit services provided to the issuer constitutes not more than 5 percent of the total amount of revenues paid by the issuer to its auditor during the fiscal year in which the nonaudit services are provided; (i) 在提供非审计业务的一个财政年度中，发行证券公司的审计师提供给公司所有非审计业务的总费用不超过该公司支付给其审计师费用总额的5%；,(ii) such services were not recognized by the issuer at the time of the engagement to be non-audit services;and (ii) 在签定业务约定书时，公司并不认为该业务是非审计业务；以及,(iii) such services are promptly brought to the attention of the audit committee of the issuer and approved prior to the completion of the audit by the audit committee or by 1 or more members of the audit committee who are members of the board of directors to whom authority to grant such approvals has been delegated by the audit committee. (iii) 该业务已引起了公司审计委员会的注意，并在审计完成前得到了审计委员会的许可，以及得到了一名或多名既是审计委员会成员又是董事会成员(审计委员会授予了该成员批准这种许可的权力)的许可。,(2) DISCLOSURE TO INVESTORS.Approval by an audit committee of an issuer under this subsection of a non-audit service to be performed by the auditor of the issuer shall be disclosed to investors in periodic reports required by section 13(a). (2) 向投资者披露得到公司审计委员会许可的非审计业务应按证券交易法13(a)的规定，在定期报告中向投资者披露。,(3) DELEGATION AUTHORITY.The audit committee of an issuer may delegate to 1 or more designated members of the audit committee who are independent directors of the board of directors, the authority to grant preapprovals required by this subsection. The decisions of any member to whom authority is delegated under this paragraph to preapprove an activity under this subsection shall be presented to the full audit committee at each of its scheduled meetings. (3) 授权发行证券公司的审计委员会可以授予1名或多名既是审计委员会成员又是董事会的独立董事批准上述事前许可的权力。授予任何人批准事前许可权力的决定应在每次审计委员会例会时提交给所有该委员会的成员。,PPROVAL OF AUDIT SERVICES FOR OTHER PURPOSES. (4) A In carrying out its duties under subsection (m)(2), if the audit committee of an issuer approves an audit service within the scope of the engagement of the auditor, such audit service shall be deemed to have been preapproved for purposes of this subsection. (4) 其他目的审计业务的许可在行使本法案(m)(2)所述的职责时，如果发行证券公司的审计委员会批准了一项在审计业务约定书范围内的审计业务，则该业务应被认为已获得事前许可。”,SEC. 203. AUDIT PARTNER