萨班斯法案（2002）Sec.704.汇总

　　SEC.704.STUDY OF ENFORCEMENT ACTIONS.

　　(a)STUDY REQUIRED.-The Commission shall review and analyze all enforcement actions by the Commission involving violations of reporting requirements imposed under the securities laws,and restatements of financial statements,over the 5-year period preceding the date of enactment of this Act,to identify areas of reporting that are most susceptible to fraud,inappropriate manipulation,or inappropriate earnings management,such as revenue recognition and the accounting treatment of off-balance sheet special purpose entities.

　　(b)REPORT REQUIRED.-The Commission shall report its findings to the Committee on Financial Services of the House of Representatives and the Committee on Banking,Housing,and Urban Affairs of the Senate,not later than 180 days after the date of enactment of this Act,and shall use such findings to revise its rules and regulations,as necessary.The report shall include a discussion of regulatory or legislative steps that are recommended or that may be necessary to address concerns identified in the study.