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萨班斯法案（2002）Sec.104.(4)
(h)INTERIM COMMISSION REVIEW.-
(1)REVIEWABLE MATTERS.-A registered public accounting firm may seek review by the Commission,pursuant to such rules as the Commission shall promulgate,if the firm-
(A)has provided the Board with a response, pursuant to rules issued by the Board under subsection(f),to the substance of particular items in a draft inspection report,and disagrees with the assessments contained in any final report prepared by the Board following such response;or
(B)disagrees with the determination of the Board that criticisms or defects identified in an inspection report have not been addressed to the satisfaction of the Board within 12 months of the date of the inspection report,for purposes of subsection(g)(2).
(2)TREATMENT OF REVIEW.-Any decision of the Commission with respect to a review under paragraph(1)shall not be reviewable under section 25 of the Securities Exchange Act of 1934(15 U.S.C. 78y),or deemed to be"final agency action"for purposes of section 704 of title 5,United States Code.
(3)TIMING.-Review under paragraph(1)may be sought during the 30-day period following the date of the event giving rise to the review under subparagraph(A)or(B)of paragraph(1).
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