萨班斯法案（2002）Sec.106.(2)

　　(c)EXEMPTION AUTHORITY.-The Commission,and the Board,subject to the approval of the Commission,may,by rule,regulation,or order,and as the Commission(or Board)determines necessary or appropriate in the public interest or for the protection of investors,either unconditionally or upon specified terms and conditions exempt any foreign public accounting firm,or any class of such firms,from any provision of this Act or the rules of the Board or the Commission issued under this Act.

　　(d)DEFINITION.-In this section,the term"foreign public accounting firm"means a public accounting firm that is organized and operates under the laws of a foreign government or political subdivision thereof.