萨班斯法案（2002）Sec.401.(2)

　　(b)COMMISSION RULES ON PRO FORMA FIGURES.-Not later than 180 days after the date of enactment of the Sarbanes-Oxley Act fo 2002,the Commission shall issue final rules providing that pro forma financial information included in any periodic or other report filed with the Commission pursuant to the securities laws,or in any public disclosure or press or other release,shall be presented in a manner that-

　　(1)does not contain an untrue statement of a material fact or omit to state a material fact necessary in order to make the pro forma financial information,in light of the circumstances under which it is presented,not misleading;and

　　(2)reconciles it with the financial condition and results of operations of the issuer under generally accepted accounting principles.