萨班斯法案（2002）Sec.107.(4)

　　(d)CENSURE OF THE BOARD;OTHER SANCTIONS.-

　　(1)RESCISSION OF BOARD AUTHORITY.-The Commission,by rule,consistent with the public interest,the protection of investors,and the other purposes of this Act and the securities laws,may relieve the Board of any responsibility to enforce compliance with any provision of this Act,the securities laws,the rules of the Board,or professional standards.

　　(2)CENSURE OF THE BOARD;LIMITATIONS.-The Commission may,by order,as it determines necessary or appropriate in the public interest,for the protection of investors,or otherwise in furtherance of the purposes of this Act or the securities laws,censure or impose limitations upon the activities,functions,and operations of the Board,if the Commission finds,on the record,after notice and opportunity for a hearing,that the Board-

　　(A)has violated or is unable to comply with any provision of this Act,the rules of the Board,or the securities laws;or

　　(B)without reasonable justification or excuse,has failed to enforce compliance with any such provision or rule,or any professional standard by a registered public accounting firm or an associated person thereof.

　　(3)CENSURE OF BOARD MEMBERS;REMOVAL FROM OFFICE.-The Commission may,as necessary or appropriate in the public interest,for the protection of investors,or otherwise in furtherance of the purposes of this Act or the securities laws,remove from office or censure any member of the Board,if the Commission finds,on the record,after notice and opportunity for a hearing,that such member-

　　(A)has willfully violated any provision of this Act,the rules of the Board,or the securities laws;

　　(B)has willfully abused the authority of that member;or

　　(C)without reasonable justification or excuse,has failed to enforce compliance with any such provision or rule,or any professional standard by any registered public accounting firm or any associated person thereof.