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1、TITLEII—AUDITORINDEPENDENCESEC.201.SERVICESOUTSIDETHESCOPEOFPRACTICEOFAUDITORS.第二章審計(jì)師的獨(dú)立性第201節(jié)審計(jì)師執(zhí)業(yè)范圍之外的業(yè)務(wù)(a)PROHIBITEDACTIVITIES.—Section10AoftheSecuritiesExchangeActof1934(15U.S.C.78j–1)isamendedbyaddingattheendthefollowing:(a)被禁止的行為——1934年的證券交易法的10A部分的修訂增加了下述條款：ROHIBITEDACTI
2、VITIES.—Exceptasprovidedinsubsection‘‘(g)P(h),itshallbeunlawfulforaregisteredpublicaccountingfirm(andanyassociatedpersonofthatfirm,totheextentdeterminedappropriatebytheCommission)thatperformsforanyissueranyauditrequiredbythistitleortherulesoftheCommissionunderthistitleor,beginn
3、ing180daysafterthedateofcommencementoftheoperationsofthePublicCompanyAccountingOversightBoardestablishedundersection101oftheSarbanes-OxleyActof2002(inthissectionreferredtoasthe‘Board’),g)被禁止的行為——除了本節(jié)(h)所述的業(yè)務(wù)外，在本章，或是SEC的相關(guān)條款，或是由本法案101規(guī)定成立的公眾公司會計(jì)監(jiān)督委員會(本節(jié)以下簡稱“委員會”)制定的條款(在委員會開始工作18
4、0天后生效)的規(guī)定下，執(zhí)行任何發(fā)行證券的公司任何審計(jì)業(yè)務(wù)的注冊會計(jì)師事務(wù)所(以及任何由SEC認(rèn)定的與該所相關(guān)聯(lián)的人員)，therulesoftheBoard,toprovidetothatissuer,contemporaneouslywiththeaudit,anynon-auditservice,including—“在執(zhí)行審計(jì)業(yè)務(wù)的同時(shí)，提供如下非審計(jì)業(yè)務(wù)是非法的：‘‘(1)bookkeepingorotherservicesrelatedtotheaccountingrecordsorfinancialstatementsoftheaudit
5、client;‘‘(1)涉及被審計(jì)客戶的會計(jì)記錄及財(cái)務(wù)報(bào)表的簿記或其他業(yè)務(wù)；(2)financialinformationsystemsdesignandimplementation;(2)設(shè)計(jì)及執(zhí)行財(cái)務(wù)信息系統(tǒng)；‘‘(3)appraisalorvaluationservices,fairnessopinions,orcontribution-in-kindreports;(3)評估或估價(jià)業(yè)務(wù)、公正業(yè)務(wù)或出具實(shí)物捐贈報(bào)告書；‘‘(4)actuarialservices;(4)精算業(yè)務(wù)；‘‘(5)internalauditoutsourcingserv
6、ices;(5)內(nèi)部審計(jì)外部化業(yè)務(wù)；‘‘(6)managementfunctionsorhumanresources;(6)代行使管理或人力資源職能；‘‘(7)brokerordealer,investmentadviser,orinvestmentbankingservices;(7)作為客戶的經(jīng)紀(jì)人或經(jīng)銷商，投資顧問，或提供投資銀行服務(wù)；‘‘(8)legalservicesandexpertservicesunrelatedtotheaudit;and(8)提供與審計(jì)無關(guān)的法律服務(wù)或?qū)＜曳?wù)；‘‘(9)anyotherservicethatthe
7、Boarddetermines,byregulation,isimpermissible.(9)任何委員會所規(guī)定的未被許可的業(yè)務(wù)?！?h)PREAPPROVALREQUIREDFORNON-AUDITSERVICES.—Aregisteredpublicaccountingfirmmayengageinanynon-auditservice,includingtaxservices,thatisnotdescribedinanyofparagraphs(1)through(9)ofsubsection(g)foranauditclient,only
8、iftheactivityisapprovedinadvancebytheauditcommitteeoft
