萨班斯法案（2002）Sec.302.(2)

　　(b)FOREIGN REINCORPORATIONS HAVE NO EFFECT.-Nothing in this section 302 shall be interpreted or applied in any way to allow any issuer to lessen the legal force of the statement required under this section 302,by an issuer having reincorporated or having engaged in any other transaction that resulted in the transfer of the corporate domicile or offices of the issuer from inside the United States to outside of the United States.

　　(c)DEADLINE.-The rules required by subsection(a)shall be effective not later than 30 days after the date of enactment of this Act.