萨班斯法案（2002）Sec.301.(2)

　　"(4)COMPLAINTS.-Each audit committee shall establish procedures for-

　　"(A)the receipt,retention,and treatment of complaints received by the issuer regarding accounting,internal accounting controls,or auditing matters;and

　　"(B)the confidential,anonymous submission by employees of the issuer of concerns regarding questionable accounting or auditing matters.

　　"(5)AUTHORITY TO ENGAGE ADVISERS.-Each audit committee shall have the authority to engage independent counsel and other advisers,as it determines necessary to carry out its duties.

　　"(6)FUNDING.-Each issuer shall provide for appropriate funding,as determined by the audit committee,in its capacity as a committee of the board of directors,for payment of compensation-

　　"(A)to the registered public accounting firm employed by the issuer for the purpose of rendering or issuing an audit report;and

　　"(B)to any advisers employed by the audit committee under paragraph(5).".