【文章內(nèi)容簡介】 y accounting principles established by a standard setting body that:●　is organized as a private entity?！瘛as a board of trustees serving in the public interest, the majority of whom are not, concurrent with their service on such board, and have not been during the twoyear period preceding such service, associated persons of any registered public accounting firm。 is funded as provided in section 109 of this Act?！瘛as adopted procedures to ensure prompt consideration, by majority vote of its members, of changes to accounting principles necessary to reflect emerging accounting issues and changing business practices。 and●　considers, in adopting accounting principles, the need to keep standards current in order to reflect changes in the business environment, the extent to which international convergence on high quality accounting standards is necessary or appropriate in the public interest and for the protection of investors。 and●　that the SEC determines has the capacity to assist it in fulfilling the requirements of the Securities Exchange Act of 1934, because, at a minimum, the standard setting body is capable of improving the accuracy and effectiveness of financial reporting and the protection of investors under the securities laws. Any such standard setting body described in this section shall submit an annual report to the SEC and the public, containing audited financial statements of that standard setting body.證券交易委員會可以采用任何被普遍接受的會計原理，建立這些原理的標準制訂機構(gòu)應當符合以下要求： ●　按照私營實體組建；●　具有一個代表公眾利益的信托人委員會，該委員會的大部分成員，在受聘于該委員會的同時，或兩年之內(nèi)，沒有與任何一家備案登記的注冊會計師事務所關(guān)聯(lián)；該標準制訂機構(gòu)根據(jù)本法案109段獲得資助；●　建立了一套迅速反應程序，經(jīng)由成員的多數(shù)表決，可以改變會計原理，以便應對新起的會計課題和變化中的經(jīng)營實踐；●　在采用會計原理時，考慮保持準則的及時性，以便反映商業(yè)環(huán)境的變化，國際上對于高質(zhì)量的會計準則的需要程度，或符合公眾利益和對投資者的保護；并且●　經(jīng)證券交易委員會確認，具備支持其達成1934年證券交易法的要求的能力，因為，標準制訂機構(gòu)至少要能夠在證券法律的框架內(nèi)改善財務報告的準確性和有效性，并且保護投資者。本節(jié)所指的任何一家標準制訂機構(gòu)都應當向證券交易委員會和公眾提交年度報告，其內(nèi)容應當包括經(jīng)審計的該標準制訂機構(gòu)的財務報表。TITLE IIAUDITOR INDEPENDENCE第二部分　審計師的獨立性Sec. 201 Services outside the scope of practice of auditors審計師執(zhí)業(yè)范圍之外的服務Makes it unlawful for a registered public accounting firm to contemporaneously perform both audit and nonaudit services. The prohibited nonaudit services include the following:●　bookkeeping or other services related to the accounting records or financial statements of the audit client?！瘛inancial information systems design and implementation?！瘛ppraisal or valuation services, fairness opinions, or contributioninkind reports?！瘛ctuarial services?！瘛nternal audit outsourcing services?！瘛anagement functions or human resources。●　broker or dealer, investment advisor, or investment banking services。●　legal services and expert services unrelated to the audit。 and●　any other service that the Board determines, by regulation, impermissible.規(guī)定備案登記的注冊會計師事務所同時提供審計服務或非審計服務屬于違法。被禁止的非審計服務包括：●　簿記服務或與審計客戶的會計記錄或財務報表有關(guān)的其他服務；●　財務信息系統(tǒng)的設計和安裝；●　評估或估值服務，公允性意見，或參與了意見或提供了幫助的報告；●　精算服務；●　內(nèi)部審計外包服務；●　管理職能或人力資源管理；●　交易代理、經(jīng)紀人、投資顧問或投資銀行服務；●　與審計無關(guān)的司法服務或?qū)I(yè)服務； ●　監(jiān)管委員會禁止的其他服務。Beyond these prohibitions, a registered public accounting firm may engage in any nonauditing service (including tax services) for an audit client only if the such service is approved in advance by the client39。39。s audit mittee. Exemptions from the prohibitions may be granted by the Board on a casebycase basis to the extent that such exemption is necessary or appropriate in the public interest. Such exemptions are subject to review by the SEC.除上述事項之外，備案登記的注冊會計師事務所只有在事先征得審計客戶的審計委員會同意方可進行非審計業(yè)務（包括稅務服務）。如果監(jiān)管委員會認為對于維護公眾利益具有必要性或適當性，可以采用專案的形式予以豁免。這類豁免要服從證券交易委員會的復查。 Sec. 202 Preapproval requirements預準要求All auditing services (including underwriting fort letters or statutory audits required for insurance panies for purposes of State law) and nonaudit services must be preapproved by the issuer39。39。s audit mittee.De minimus exception: Preapproval is not required for nonauditing services if: (1) the aggregate dollar value of such services does not exceed five percent of the total revenues paid by the issuer to the auditor during the fiscal year in which the nonaudit services are provided。 (2) such services were not recognized by the issuer at the time of the engagement to be nonaudit services。 and (3) such services are promptly brought to the attention of and approved by the audit mittee prior to the pletion of the audit. Any audit mittee approval of nonaudit services shall be disclosed to investors in the required periodic reports.The audit mittee may delegate preapproval authority to one or more of its members (who are independent directors) provided that any decisions taken by that delegated member(s) must be presented to the audit mittee.所有審計服務（包括根據(jù)州法律向保險公司提供的安慰函或法定審計）和非審計服務均需通過上市公司審計委員會的預先批準。最低例外條件：對于非審計服務，可以不