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2002年7月25日,美国国会两院通过并由布什总统签署了《2002年萨班斯——奥克斯利法案》,成立了一个上市公司会计监督委员会(PCAOB)。该委员会由5位全职委员组成、负责监督检查上市公司的审计及其审计师,并对违反法律、法规和条例的公司和个人进行处罚。①委员会组成。5位委员会成员中的2位必须是或曾经是注册会计师。其余3位必须不是并且以前也不能是注册会计师。委员会主席必须由2位注册会计师委员中的一位担任,但他或她必须在其任职之前的5年内没有执业。②委员会资金。该委员会的资金将来源于上市公司所交纳的法定费用。对上市公司进行审计的会计公司必须向委员会进行登记注册(称为“注册公司”),并需交纳注册费和年费。
On July 25, 2002, the United States House of Representatives passed and signed the Sarbanes-Oxley Act 2002 by President Bush to set up a Public Company Accounting Oversight Board (PCAOB). The committee is composed of five full-time members who oversee the auditing of listed companies and their auditors and penalize companies and individuals that violate laws, rules and regulations. ① the composition of the committee. Two of the five committee members must or have been certified public accountants. The remaining 3 must not be and must not be certified public accountants. The chairman of the committee must be one of the two certified public accountants, but he or she must not practice for five years prior to his appointment. ② Commission funds. The committee’s funds will come from the legal fees paid by listed companies. An accounting firm that audits a listed company must register with the board (called a “registered company”) and pay a registration fee and an annual fee.