專業(yè)文獻(xiàn)閱讀中英版(1)(編輯修改稿)
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【文章內(nèi)容簡(jiǎn)介】 t 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)免除權(quán) ——在逐案審查的基礎(chǔ)上，如果委員會(huì)認(rèn)為免除遵守 《 1934年證券交易法 》10A(g)禁令的義務(wù)對(duì)保護(hù)公眾利益來說是必要的或適當(dāng)?shù)?，并且與保護(hù)投資者的宗旨相一致，委員會(huì)有權(quán)免除任何人員、發(fā)行證券的公司、注冊(cè)會(huì)計(jì)師事務(wù)所或會(huì)計(jì)事項(xiàng)遵守《 1934年證券交易法 》 10A(g)禁止的交易事項(xiàng)， 這種免除要由 SEC來復(fù)核的規(guī)定與本法案 107中的關(guān)于委員會(huì)的規(guī)定是相同的。 SEC. 202. PREAPPROVAL REQUIREMENTS. ? Section 10A of the Securities Exchange Act of 1934 (15 . ? 78j–1), as amended by this Act, is amended by adding at the end the following: ? 第 202節(jié) 事前許可 ? 1934年的證券交易法的 10A部分由本法案作出修訂，并增加了下述條款： ? ‘‘(i) PREAPPROVAL REQUIREMENTS.— ? ‘‘(1) IN GENERAL.— ? ―(i)事前許可 —— ? (1) 總則 —— ? ‘‘(A) AUDIT COMMITTEE ACTION.—All auditing services (which may entail providing fort letters in connection with securities underwritings or statutory audits required ? for insurance panies for purposes of State law) and nonaudit services, other than as provided in subparagraph (B), provided to an issuer by the auditor of the issuer shall be preapproved by the audit mittee of the issuer. (A)審計(jì)委員會(huì)的職責(zé) ——除下段 (B)的規(guī)定外，公司的審計(jì)師提供給該公司的所有審計(jì)業(yè)務(wù) (包括必須提供的與證券包銷有關(guān)的信心保證書，或是法律要求提供給保險(xiǎn)公司的法定審計(jì) )和非審計(jì)業(yè)務(wù)須事先獲得該公司審計(jì)委員會(huì)的許可。 ? ‘‘(B) MINIMUS EXCEPTION.—The preapproval requirement under subparagraph (A) is waived with respect to the provision of nonaudit services for an issuer, if— ? (B)最少例外 ——下述情況，可以豁免注冊(cè)會(huì)計(jì)師事務(wù)所在提供非審計(jì)業(yè)務(wù)前必須獲得許可 (上段 (A)的規(guī)定 )： ? ‘‘(i) the aggregate amount of all such n
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