【正文】 a）段和15（d）段呈報定期報告，主要執(zhí)行官（們）、首席財務(wù)官（們），或履行相似職務(wù)的人員們，在依上述法案各段的要求呈報的每一份年度或季度報告證實(shí)：●　the signing officer has reviewed the report。簽字的官員已經(jīng)復(fù)核了該報告；●　based on the officer39。39。s knowledge, the report does not contain any untrue statement of a material fact or omit to state a material fact necessary in order to make the statements made, in light of the circumstances under which such statements were made, not misleading。據(jù)該官員所知，報告中不存在對重要事項(xiàng)的任何不真實(shí)陳述，或遺漏了對必要的重要事項(xiàng)的陳述，從而保證該陳述不會誤導(dǎo)讀者；●　based on such officer39。39。s knowledge, the financial statements, and other financial information included in the report, fairly present in all material respects the financial condition and results of operations of the issuer as of, and for, the periods presented in the report。據(jù)該官員所知，報告中包括的財務(wù)報表和其他財務(wù)信息，在所有重要方面公允地反映了上市公司在報告期內(nèi)的財務(wù)狀況和經(jīng)營成果；●　the signing officers: (A) are responsible for establishing and maintaining internal controls。 (B) have designed such internal controls to ensure that material information relating to the issuer and its consolidated subsidiaries is made known to such officers by others within those entities, particularly during the period in which the periodic reports are being prepared。 (C) have evaluated the effectiveness of the issuer39。39。s internal controls as of a date within 90 days prior to the report。 and (D) have presented in the report their conclusions about the effectiveness of their internal controls based on their evaluation as of that date。簽署的官員：（A）負(fù)責(zé)建立和維護(hù)內(nèi)部控制；（B）設(shè)計了這些內(nèi)部控制，以保證這些官員了解了與上市公司及其合并報告的下屬機(jī)構(gòu)有關(guān)的重要信息，尤其是那些在定期報告期內(nèi)的信息；（C）在報告發(fā)布前90天內(nèi)的評價了上市公司的內(nèi)部控制系統(tǒng)的有效性；和（D）在報告中陳述了對上市公司內(nèi)部控制系統(tǒng)的有效性的評價結(jié)論；●　the signing officers have disclosed to the issuer39。39。s auditors and the audit mittee of the board of directors (or persons fulfilling the equivalent function): (A) all significant deficiencies in the design or operation of internal controls which could adversely affect the issuer39。39。s ability to record, process, summarize, and report financial data and have identified for the issuer39。39。s auditors any material weaknesses in internal controls。 and (B) any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer39。39。s internal controls。 and簽署官員們向上市公司審計師和董事會的審計委員會（或履行相同職能的人員）披露了：（A）內(nèi)部控制的設(shè)計和運(yùn)作中的所有重大缺陷，這些缺陷可能影響上市公司記錄、處理、總結(jié)和報告財務(wù)數(shù)據(jù)的能力，并且已經(jīng)為審計師指明了所有重要的內(nèi)部控制弱點(diǎn)；和（B）涉及上市公司管理層或其他在內(nèi)部控制系統(tǒng)中具有重大作用的人員的任何欺詐行為，無論該欺詐行為嚴(yán)重與否；并且●　the signing officers have indicated in the report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.簽署官員們已在報告中指明，在內(nèi)部控制評估結(jié)束之后，內(nèi)部控制系統(tǒng)或其他對內(nèi)部控制具有重大影響的因素是否發(fā)生了重大變化，包括對重大缺陷或重要弱點(diǎn)進(jìn)行的任何改正。Sec. 303 Improper influence on conduct of audits對審計工作的不當(dāng)影響It shall be unlawful for any officer, director, or affiliated person of an issuer to take any action, in contravention of a rule adopted by the SEC, to fraudulently influence, coerce, manipulate, or mislead any independent public or certified accountant engaged in auditing that issuer39。39。s financial statements, for the purpose of rendering such financial statements materially misleading.上市公司的任何官員、董事或相關(guān)人員違反證券交易委員會的規(guī)定，欺詐性地影響、強(qiáng)迫、操縱或誤導(dǎo)對上市公司財務(wù)報表進(jìn)行審計的獨(dú)立注冊會計師，使其提供重大誤導(dǎo)的財務(wù)報表的行為，均為違法。 TITLE IVENHANCED FINANCIAL DISCLOSURES第四部分　被加強(qiáng)了的財務(wù)披露Sec. 404 Management assessment of internal controls管理層對內(nèi)部控制的評價Requires the SEC to prescribe rules requiring each annual report required by section 13(a) or 15(d) of the Securities Exchange Act of 1934 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.With respect to the internal control assessment required by this section, 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. Such attestation 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.要求證券交易委員會制訂規(guī)則，規(guī)定按照1934年證券交易法第13（a）或15（d）段的規(guī)定呈報的每一份年度報告，必須包括一份內(nèi)部控制報告，它應(yīng)當(dāng)：（1）寫明公司管理層建立和維護(hù)一套充分的內(nèi)部控制結(jié)構(gòu)和程序的責(zé)任；和（2）包括一份上市公司最近財政年度末的，對財務(wù)報告的內(nèi)部控制結(jié)構(gòu)和程序的有效性的評價。關(guān)于本段要求的對內(nèi)部控制的評價，每一個為上市公司編制和發(fā)表審計報告的備案登記的注冊會計師事務(wù)所，應(yīng)當(dāng)對管理層提供的評價，進(jìn)行審核和報告。該審核應(yīng)當(dāng)依據(jù)監(jiān)管委員會頒布或采用的審核業(yè)務(wù)標(biāo)準(zhǔn)。這種審核不應(yīng)當(dāng)作為一項(xiàng)割裂的業(yè)務(wù)。