萨班斯法案（2002）Sec.2.(3)

　　(9)PERSON ASSOCIATED WITH A PUBLIC ACCOUNTING FIRM.-

　　(A)IN GENERAL.-The terms"person associated with a public accounting firm"(or with a"registered public accounting firm")and"associated person of a public accounting firm"(or of a"registered public accounting firm") mean any individual proprietor,partner,shareholder,principal,accountant,or other professional employee of a public accounting firm,or any other independent contractor or entity that,in connection with the preparation or issuance of any audit report-

　　(i)shares in the profits of,or receives compensation in any other form from,that firm;or

　　(ii)participates as agent or otherwise on behalf of such accounting firm in any activity of that firm.

　　(B)EXEMPTION AUTHORITY.-The Board may,by rule,exempt persons engaged only in ministerial tasks from the definition in subparagraph(A),to the extent that the Board determines that any such exemption is consistent with the purposes of this Act,the public interest,or the protection of investors.

　　(10)PROFESSIONAL STANDARDS.-The term"professional standards"means-

　　(A)accounting principles that are-

　　(i)established by the standard setting body described in section 19(b)of the Securities Act of 1933,as amended by this Act,or prescribed by the Commission under section 19(a)of that Act(15 U.S.C.17a(s))or section 13(b)of the Securities Exchange Act of 1934(15 U.S.C.78a(m));and

　　(ii)relevant to audit reports for particular issuers,or dealt with in the quality control system of a particular registered public accounting firm;and

　　(B)auditing standards,standards for attestation engagements,quality control policies and procedures.ethical and competency standards,and independence standards(including rules implementing title II)that the Board or the Commission determines-

　　(i)relate to the preparation or issuance of audit reports for issuers;and

　　(ii)are established or adopted by the Board under section 103(a),or are promulgated as rules of the Commission.