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【正文】 務(wù)報(bào)表的簿記或其他業(yè)務(wù)； ? (2) financial information systems design and implementation。 (3) 評(píng)估或估價(jià)業(yè)務(wù)、公正業(yè)務(wù)或出具實(shí)物捐贈(zèng)報(bào)告書； ? ‘‘ (4) actuarial services。 (5) 內(nèi)部審計(jì)外部化業(yè)務(wù)； ? ‘‘(6) management functions or human resources。 (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) legal services and expert services unrelated to theaudit。 ? ‘‘(h) PREAPPROVAL REQUIRED FOR NONAUDIT SERVICES.—A registered public accounting firm may engage in any nonaudit service,including tax services, that is not described in any of paragraphs(1) through (9) of subsection (g) for an audit client, only if the activity is approved in advance by the audit mittee of the issuer, in accordance with subsection (i).’’ ? (h) 事前需獲許可的非審計(jì)業(yè)務(wù) ——根據(jù)本法案的202(9)，只有事前得到發(fā)行證券公司審計(jì)委員會(huì)許可后，注冊會(huì)計(jì)師事務(wù)所才可以執(zhí)行如稅務(wù)咨詢等非審計(jì)業(yè)務(wù)，這些非審計(jì)業(yè)務(wù)不包括本法案 201(g)所述 (1)至(9)的業(yè)務(wù)。 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
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