美國薩班斯法案404條款-資料下載頁
2025-05-02 19:03本頁面
【正文】 行人管理層最近財政年度末對內部控制體系及控制程序有效性的評價；(b) 內部控制評價報告——――對于本節(jié)(a)中要求的管理層對內部控制的評價，擔任公司年報審計的會計公司應當對其進行測試和評價，并出具評價報告。上述評價和報告應當遵循委員會發(fā)布或認可的準則。上述評價過程不應當作為一項單獨的業(yè)務。SEC. 404. MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS. (a) RULES REQUIRED.—The Commission shall prescribe rules requiring each annual report required by section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 . 78m or 78o(d)) to contain an internal control report, which shall— (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting。 and (2) contain an assessment, as of the end of the most recent fiscal year of the issuer, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting. (b) INTERNAL CONTROL EVALUATION AND REPORTING.—With respect to the internal control assessment required by subsection (a), each registered public accounting firm that prepares or issues the audit report for the issuer shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be made in accordance with standards for attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement.9
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