萨班斯法案（2002）Sec.101.(2)

　　(c)DUTIES OF THE BOARD.-The Board shall,subject to action by the Commission under section 107,and once a determination is made by the Commission under subsection(d)of this section-

　　(1)register public accounting firms that prepare audit reports for issuers,in accordance with section 102;

　　(2)establish or adopt,or both,by rule,auditing,quality control,ethics,independence,and other standards relating to the preparation of audit reports for issuers,in accordance with section 103;

　　(3)conduct inspections of registered public accounting firms,in accordance with section 104 and the rules of the Board;

　　(4)conduct investigations and disciplinary proceedings concerning,and impose appropriate sanctions where justified upon,registered public accounting firms and associated persons of such firms,in accordance with section 105;

　　(5)perform such other duties or functions as the Board(or the Commission,by rule or order)determines are necessary or appropriate to promote high professional standards among,and improve the quality of audit services offered by,registered public accounting firms and associated persons thereof,or otherwise to carry out this Act,in order to protect investors,or to further the public interest;

　　(6)enforce compliance with this Act,the rules of the Board,professional standards,and the securities laws relating to the preparation and issuance of audit reports and the obligations and liabilities of accountants with respect thereto,by registered public accounting firms and associated persons thereof;and

　　(7)set the budget and manage the operations of the Board and the staff of the Board.