薩班斯法案（2002）Sec.401.(1)

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來源: www.sarbanes-oxley-forum.com 編輯： 2011/01/17 13:52:07　字體：大小

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　　SEC.401.DISCLOSURES IN PERIODIC REPORTS.

　　(a)DISCLOSURES REQUIRED.-Section 13 of the Securities Exchange Act of 1934(15 U.S.C.78m)is amended by adding at the end the following:

　　"(i)ACCURACY OF FINANCIAL REPORTS.-Each financial report that contains financial statements,and that is required to be prepared in accordance with(or reconciled to)generally accepted accounting principles under this title and filed with the Commission shall reflect all material correcting adjustments that have been identified by a registered public accounting firm in accordance with generally accepted accounting principles and the rules and regulations of the Commission.

　　"(j)OFF-BALANCE SHEET TRANSACTIONS.-Not later than 180 days after the date of enactment of the Sarbanes-Oxley Act of 2002,the Commission shall issue final rules providing that each annual and quarterly financial report required to be filed with the Commission shall disclose all material off-balance sheet transactions,arrangements,obligations(including contingent obligations),and other relationships of the issuer with unconsolidated entities or other persons,that may have a material current or future effect on financial condition,changes in financial condition,results of operations,liquidity,capital expenditures,capital resources,or significant components of revenues or expenses.".

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