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TABLE 0F CONTENTS
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Sec£®1£®Short title£ºtable 0f contents£®
µÚ1Ìõ¶Ì±êÌ⣻Ŀ¼¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(2)
Sec£®2£®Definitions£®
µÚ2Ìõ¶¨Òå¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(2)
Sec£®3£®Commission rules and enforcement£®
µÚ3ÌõSEC¹æÔò¼°Ö´ÐС­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(9)
TITLE I¡ªPUBLIC ConPANY
ACCoUNTING oVERSIGHT BoARID
µÚÒ»±à¹«ÖÚ¹«Ë¾»á¼Æ¼à¹ÜίԱ»á
Sec£®101£®Establishment£ºadministrative provisions£®
µÚ101Ìõ×齨£»¹ÜÀíÌõ¿î¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(13)
Sec£®102£®Registration with the Board£®
µÚ102ÌõÔÚίԱ»á×¢²á¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(23£©
Sec£®103£®Auditing£¬quality control£¬and independence
standards and rnles
µÚ103ÌõÉó¼Æ¡¢ÖÊÁ¿¿ØÖƺͶÀÁ¢ÐÔ×¼ÔòÓë¹æÔò¡­¡­¡­¡­¡­(2 8)
Sec¡¤104¡¤Inspeeti¡£ns¡£f registered public ace¡£unting finns£®
µÚ104Ìõ¶ÔÔÚ²á»á¼ÆʦÊÂÎñËùµÄÉó²é¡­¡­¡­¡­¡­¡­¡­¡­(34)
Sec¡¤105¡¤InVestigati¡£ns and disciplinary pr¡£ceedings£®
µÚ105Ìõµ÷²éºÍ³Í½ä³ÌÐò¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(40)
Sec¡¤106£®Foreign public accounting nº÷s£®
µÚ106ÌõÍâ¹ú»á¼ÆʦÊÂÎñËù¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(5 5)
Sec¡¤107£®Commission 0versight 0f the Board£®
µÚ107ÌõsEc¶ÔίԱ»áµÄ¼à¹Ü¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(5 8)
Sec£®108£®Accounting standards£®
µÚ108Ìõ»á¼Æ×¼Ôò¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(66)
Sec£®109£®Funding£®
µÚ109Ìõ×ʽ𡭡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(70)
TITLE II¡ªAUDIToR
INDEPENDENCE
µÚ¶þ±à Éó¼Æʦ¶ÀÁ¢ÐÔ
Sec¡¤201£®Ser¡°ces 0utside the sc¡£pe of practice of auditors£®
µÚ201ÌõÉó¼Æʦִҵ·¶Î§Ö®ÍâµÄ·þÎñ¡­¡­¡­¡­¡­¡­¡­¡­(7 7)
Sec£®202£®Preapproval requirements£®
µÚ202ÌõԤ׼ҪÇó¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(79)
Sec£®203£®Audit partner rotation£®
µÚ203ÌõÉó¼ÆºÏ»ïÈ˵ÄÂÖ»»¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(8 2)
Sec£®204£®Auditor reports t0 audit committees£®
µÚ204ÌõÉó¼ÆʦÏòÉó¼ÆίԱ»á±¨¸æ¡­¡­¡­¡­¡­¡­¡­¡­¡­(83)
Sec£®205£®Conforming amendments£®
µÚ205ÌõÒ»ÖÂÐÔÐÞ¶©¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(84)
Sec£®206£®Conflicts 0f interest£®
µÚ206ÌõÀûÒæ³åÍ»¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(87)
Sec£®207£®Study 0f mandatory rotation of registered public
accounting firms£®
µÚ207Ìõ¶ÔÔÚ²á»á¼ÆʦÊÂÎñËù·¨¶¨ÂÖ»»µÄµ÷²é¡­¡­¡­¡­(8 8)
Sec£®208£®Commission authority£®
µÚ208ÌõSECȨÏÞ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(89)
Sec£®209£®Considerations by appropriate State regulatory authorities£®
µÚ209ÌõÏà¹ØÖݼà¹Ü»ú¹¹µÄ¿¼ÂÇ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(89)
TITLE III¡ªCoRPoRATE
RESPoNSIBILITY
µÚÈý±à¹«Ë¾ÔðÈÎ
Sec£®301£®Public company audit committees£®
µÚ301Ìõ¹«ÖÚ¹«Ë¾Éó¼ÆίԱ»á¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(9 1)
Sec£®302£®Corporate responsibility for financial reports£®
µÚ302Ìõ¹«Ë¾¶Ô²ÆÎñ±¨¸æµÄÔðÈΡ­¡­¡­¡­¡­¡­¡­¡­¡­¡­(94)
Sec£®303£®Improper influence on conduct of audits£®
µÚ303Ìõ¶ÔÉó¼Æ¹¤×÷µÄ²»µ±Ó°Ïì¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(9 8)
Sec£®304£®Forfeiture of certain bonuses and profits£®
µÚ304ÌõijЩ½±½ðºÍÀûÈóµÄɥʧ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(99)
Sec£®305£®Officer and director bars and penalties£®
µÚ305Ìõ¶ÔÓÚ¹«Ë¾¸ºÔðÈ˺Ͷ­ÊµĽûÖ¹ºÍ´¦·£¡­¡­¡­¡­(100)
Sec£®306£®Insider trades during pension fund blackout periods£®
µÚ306ÌõÑøÀÏ»ù½ðÏÞÖƽ»Ò×ÆÚ¼äµÄÄÚ²¿È˽»Òס­¡­¡­¡­(101)
Sec£®307£®Rules of professional responsibility for attorneys£®
µÚ307Ìõ¹ØÓÚÂÉʦִҵÔðÈεĹæÔò¡­¡­¡­¡­¡­¡­¡­¡­¡­(116)
Sec£®308£®Fair funds for investors£®
µÚ308ÌõͶ×ÊÕß¹«Æ½»ù½ð¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(117)
TITLE IV¡ªENHANCED
FINANCIAL DISCLoSURES
µÚËıàÇ¿»¯²ÆÎñÐÅÏ¢Åû¶
Sec£®401£®Disclosures in periodic repots£®
µÚ401Ìõ¶¨ÆÚ±¨¸æÖеÄÐÅÏ¢Åû¶¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(121)
Sec£®402£®Enhanced conflict of interest provisions£®
µÚ402ÌõÇ¿»¯µÄÀûÒæ³åÍ»Ìõ¿î¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(125)
Sec£®403£®Disclosures 0f transactions involving management and
principal stockholders£®
µÚ403ÌõÉæ¼°¹ÜÀí²ãºÍÖ÷Òª¹É¶«½»Ò×µÄÐÅÏ¢Åû¶¡­¡­¡­(128)
Sec£®404£®Management assessment of internal controls£®
µÚ404Ìõ¹ÜÀí²ã¶ÔÄÚ²¿¿ØÖƵÄÆÀ¼Û¡­¡­¡­¡­¡­¡­¡­¡­¡­(131)
Sec£®405£®Exemption£®
µÚ405ÌõÃâÔðÌõ¿î¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(132)
Sec£®406£®Code 0f ethics for senior financial officers£®
µÚ406Ìõ¸ß¼¶²ÆÎñ¸ºÔðÈ˵ÄÖ°Òµ²ÙÊØ¡­¡­¡­¡­¡­¡­¡­¡­(132)
Sec£®407£®Disclosure of audit committee financial expert£®
µÚ407Ìõ¹ØÓÚÉó¼ÆίԱ»á²ÆÎñר¼ÒÇé¿öµÄÐÅÏ¢Åû¶¡­¡­(134)
Sec£®408£®Enhanced review of periodic disclosures by issuers£®
µÚ408ÌõÇ¿»¯¶Ô·¢ÐÐÈ˶¨ÆÚÐÅÏ¢Åû¶µÄ¸´ºË¡­¡­¡­¡­¡­(136)
Sec£®409£®Real time issuer disclosures£®
µÚ409Ìõ·¢ÐÐÈËʵʱÐÅÏ¢Åû¶¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(138)
TITLE V¡ªANALYST
CoNFLICTS oF INTEREST
µÚÎå±à·ÖÎöʦµÄÀûÒæ³åÍ»
Sec£®501£®Treatment 0f securities analysts by registered securities
associations and national securities exchanges£®
µÚ501ÌõÔÚ²á֤ȯҵЭ»áºÍÈ«¹úÐÔ֤ȯ½»Ò×Ëù¶Ô֤ȯ
·ÖÎöʦµÄ¹ÜÀí¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(139)
TITLE VI¡ªCoMMISSIoN
RESoURCES AND AUTHoRITY
µÚÁù±à SECµÄ×ÊÔ´ºÍȨÏÞ
Sec£®601£®Authorization 0f appropriations£®
µÚ601Ìõ²¦¿îµÄÅú×¼¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(146)
Sec£®602£®Appearance and practice before the Commission£®
µÚ602ÌõÔÚSECÇ°µÄÖ´Òµ×ʸñ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(147)
Sec£®603£®Federal court authority to impose penny stock bars£®
µÚ603Ìõ·¢²¼µÍ¼Û¹ÉƱ½ûÁîµÄÁª°î·¨ÔºÈ¨ÏÞ¡­¡­¡­¡­¡­(149)
Sec£®604£®Qualifications of associated persons of brokers and
dealers£®
µÚ604Ìõ֤ȯ¾­¼ÍºÍȯÉ̹ØÁªÈËÔ±µÄ×ʸñ¡­¡­¡­¡­¡­¡­(152)
TITLE VII¡ªSTUDIES AND REPoRTS
µÚ-tz±àÑо¿ºÍ±¨¸æ
Sec£®701£®GAO study and report regarding consolidation 0f
public accounting firms£®
µÚ701ÌõÃÀ¹úÉó¼Æ×ÜÊð¹ØÓÚ»á¼ÆʦÊÂÎñËùºÏ²¢µÄÑо¿
ºÍ±¨¸æ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(157)
Sec¡¤702¡¤Commission study and report regarding credit rating
agencies£®
µÚ702ÌõSEC¹ØÓÚÐÅÓÃÆÀ¼¶»ú¹¹µÄÑо¿ºÍ±¨¸æ¡­¡­¡­¡­(159)
Sec£®703£®Study and report 0n violators and vi0¡¿ations

µÚ703Ìõ¶ÔÎ¥·¨ÕߺÍÎ¥·¨ÐÐΪµÄÑо¿ºÍ±¨¸æ¡­¡­¡­¡­¡­(161)
Sec£®704£®Study of enforcement actions£®
µÚ704Ìõ¶ÔÇ¿ÖÆ´ëÊ©µÄÑо¿¡­¡­Ò»¡­¡­¡­¡­¡­¡­¡­¡­¡­(164)
Sec£®705£®Study of investment banks£®
µÚ705Ìõ¶ÔͶ×ÊÒøÐеÄÑо¿¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(165)
TITLE VIII¡ªCoRPoRATE AND
CRIMINAL FRAUD ACCoUNTABILITY
µÚ°Ë±à¹«Ë¾ºÍÐÌÊÂÆÛÕ©ÔðÈÎ
Sec£®801£®Short title£®
µÚ801Ìõ¶Ì±êÌâ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(167)
Sec£®802£®Criminal penalties for altering documents£®
µÚ802Ìõ´Û¸ÄÎĵµµÄÐÌÊ´¦·£¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(167)
Sec£®803£®Debts nondischargeable if incurred in violation 0f
securities fraud laws£®
µÚ803ÌõÎ¥·´Ö¤È¯ÆÛÕ©·¨ÂÉËù·¢ÉúµÄÎÞ·¨³¥»¹µÄÕ®Îñ¡­(170)
Sec£®804£®Statute of limitations for securities fraud£®
µÚ804Ìõ֤ȯÆÛÕ©µÄËßËÏʱЧ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(171)
Sec£®805£®Review of Federal Sentencing Guidelines for obstruction
of justice and extensive criminal fraud£®
µÚ805Ìõ¶ÔÓÚ·Á°­Ë¾·¨ºÍÑÏÖØÐÌÊÂÆÛÕ©ÐÐΪµÄÁª°îÁ¿ÐÌ
Ö¸µ¼·½ÕëµÄ¸´ºË¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(173)
Sec£®806£®Protection for employees of publicly traded companies
who provide evidence 0f fraud£®
µÚ806Ìõ¶ÔÌṩÆÛÕ©Ö¤¾ÝµÄ¹«ÖÚ¹«Ë¾¹ÍÔ±µÄ±£»¤¡­¡­¡­(175)
Sec£®807£®Criminal penalties for defrauding shareholders of
publicly traded companies£®
µÚ807Ìõ¶ÔÆÛÆ­¹«ÖÚ¹«Ë¾¹É¶«ÐÐΪµÄÐÌÊ´¦·£¡­¡­¡­¡­(180)
TITLE IX¡ªWHITE¡ªCOLLAR
CRInE PENALTY ENHANCEMENTS
µÚ¾Å±à¼ÓÖØ°×Áì·¸×ï´¦·£
Sec£®901£®Short title£®
µÚ901Ìõ¶Ì±êÌâ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(182)
Sec£®902£®Attempts and conspiracies to commit criminal fraud
offenses£®
µÚ902ÌõͼıºÍ¹²Ä±½øÐÐÐÌÊÂÆÛÕ©·¸×ï¡­¡­¡­¡­¡­¡­¡­(182)
Sec£®903£®Criminal penalties for mail and wire fraud£®
µÚ903ÌõÐżþºÍµç´«ÆÛÕ©µÄÐÌÊ´¦·£¡­¡­¡­¡­¡­¡­¡­¡­(183)
Sec£®904£®Criminal penalties for violations of the Employee
Retirement Income Security Act of 1974£®
µÚ904Ìõ¶ÔÎ¥·´¡¶1974Äê¹ÍÔ±ÍËÐÝÊÕÈë±£ÕÏ·¨°¸¡·µÄÐÌ
Ê´¦·£¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(183)
Sec£®905£®Amendment to sentencing guidelines relating to certain
white¡ªcollar offenses£®
µÚ905Ìõ¶ÔÌض¨°×Áì·¸×ïÁ¿ÐÌÖ¸µ¼·½ÕëµÄÐÞ¶©¡­¡­¡­¡­(184)
Sec£®906£®Corporate responsibility for financial repots£®
µÚ906Ìõ¹«Ë¾¶Ô²ÆÎñ±¨¸æµÄÔðÈΡ­¡­¡­¡­¡­¡­¡­¡­¡­¡­(186)
TITLE X¡ªCoRIPoRATE TAX RETURNS
µÚÊ®±à¹«Ë¾ÄÉË°É걨±í
Sec£®1001£®Sense of the Senate regarding the signing 0f corporate
tax returns by chief executive officers£®
µÚi001Ìõ²ÎÒéÔº¶ÔÊ×ϯִÐйÙÇ©Êð¹«Ë¾ÄÉË°É걨±í
µÄÒâ¼û¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(189)
TITLE XI¡ªCoRPoRATE
FRAUD AND ACCoUNTABILITY
µÚʮһ±à¹«Ë¾ÆÛÕ©ºÍÔðÈÎ
Sec£®1 101£®Short title£®
µÚ1101Ìõ¶Ì±êÌâ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(190)
Sec£®1 102£®Tampering with a record or otherwise impeding an
official proceeding£®
µÚ1102Ìõ´Û¸Ä¼Ç¼»ò·Á°­¹Ù·½³ÌÐò¡­¡­¡­¡­¡­¡­¡­¡­¡­(190)
Sec£®1 103£®Temporary freeze authority for the Securities and
Exchange Commission£®
µÚ1103ÌõSECµÄÔÝʱ¶³½áȨÏÞ¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(191)
Sec£®1 104£®Amendment t0 the Federal Sentencing Guidelines£®
µÚ1104Ìõ¶ÔÁª°îÁ¿ÐÌÖ¸µ¼·½ÕëµÄÐÞ¶©¡­¡­¡­¡­¡­¡­¡­¡­(194)
Sec£®1 105£®Authority 0f the Commission to prohibit persons flrom
serving as officers or directors£®
µÚ1105ÌõSEC½ûֹijÈ˵£ÈθºÔðÈË»ò¶­ÊµÄȨÏÞ¡­¡­¡­(197)
Sec£®1 106£®Increased criminal penalties under Securities
Exchange Act of 1934£®
µÚ1106Ìõ¼ÓÖØ¡¶1934Äê֤ȯ½»Ò×·¨¡·µÄÐÌÊ´¦·£¡­¡­(199)
Sec£®1 107£®Retaliation against informants£®
µÚ1107Ìõ¶ÔÌṩÇé¿öÕߵı¨¸´¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­¡­(199)
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