萨班斯法案(2002)Sec.109.(1)
SEC.109.FUNDING.
(a)IN GENERAL.-The Board,and the standard setting body designated pursuant to section 19(b)of the Securities Act of 1933,as amended by section 108,shall be funded as provided in this section.
(b)ANNUAL BUDGETS.-The Board and the standard setting body referred to in subsection(a)shall each establish a budget for each fiscal year,which shall be reviewed and approved according to their respective internal procedures not less than 1 month prior to the commencement of the fiscal year to which the budget pertains(or at the beginning of the Board's first fiscal year,which may be a short fiscal year).The budget of the Board shall be subject to approval by the Commission.The budget for the first fiscal year of the Board shall be prepared and approved promptly following the appointment of the initial five Board members,to permit action by the Board of the organizational tasks contemplated by section 101(d).