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薩班斯法案（2002）Sec.101.(1)
SEC.101.ESTABLISHMENT;ADMINISTRATIVE PROVISIONS.
(a)ESTABLISHMENT OF BOARD.-There is established the Public Company Accounting Oversight Board,to oversee the audit of public companies that are subject to the securities laws,and related matters,in order to protect the interests of investors and further the public interest in the preparation of informative,accurate,and independent audit reports for companies the securities of which are sold to,and held by and for, public investors.The Board shall be a body corporate,operate as a nonprofit corporation,and have succession until dissolved by an Act of Congress.
(b)STATUS.-The Board shall not be an agency or establishment of the United States Government,and,except as otherwise provided in this Act,shall be subject to,and have all the powers conferred upon a nonprofit corporation by,the District of Columbia Nonprofit Corporation Act.No member or person employed by,or agent for,the Board shall be deemed to be an officer or employee of or agent for the Federal Government by reason of such service.
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