萨班斯法案（2002）Sec.102.(1)

　　SEC.102.REGISTRATION WITH THE BOARD.

　　(a)MANDATORY REGISTRATION.-Beginning 180 days after the date of the determination of the Commission under section 101(d),it shall be unlawful for any person that is not a registered public accounting firm to prepare or issue,or to participate in the preparation or issuance of,any audit report with respect to any issuer.

　　(b)APPLICATIONS FOR REGISTRATION.-

　　(1)FORM OF APPLICATION.-A public accounting firm shall use such form as the Board may prescribe,by rule,to apply for registration under this section.

　　(2)CONTENTS OF APPLICATIONS.-Each public accounting firm shall submit,as part of its application for registration,in such detail as the Board shall specify-

　　(A) the names of all issuers for which the firm prepared or issued audit reports during the immediately preceding calendar year,and for which the firm expects to prepare or issue audit reports during the current calendar year;

　　(B)the annual fees received by the firm from each such issuer for audit services,other accounting services,and non-audit services,respectively;

　　(C)such other current financial information for the most recently completed fiscal year of the firm as the Board may reasonably request;

　　(D)a statement of the quality control policies of the firm for its accounting and auditing practices;

　　(E)a list of all accountants associated with the firm who participate in or contribute to the preparation of audit reports,stating the license or certification number of each such person,as well as the State license numbers of the firm itself;

　　(F)information relating to criminal,civil,or administrative actions or disciplinary proceedings pending against the firm or any associated person of the firm in connection with any audit report;

　　(G)copies of any periodic or annual disclosure filed by an issuer with the Commission during the immediately preceding calendar year which discloses accounting disagreements between such issuer and the firm in connection with an audit report furnished or prepared by the firm for such issuer;and

　　(H)such other information as the rules of the Board or the Commission shall specify as necessary or appropriate in the public interest or for the protection of investors.