薩班斯法案（2002）Sec.103.(3)

　　(b)INDEPENDENCE STANDARDS AND RULES.-The Board shall establish such rules as may be necessary or appropriate in the public interest or for the protection of investors,to implement,or as authorized under,title II of this Act.

　　(c)COOPERATION WITH DESIGNATED PROFESSIONAL GROUPS OF ACCOUNTANTS AND ADVISORY GROUPS.-

　　(1)IN GENERAL.-The Board shall cooperate on an ongoing basis with professional groups of accountants designated under subsection(a)(3)(A)and advisory groups convened under subsection(a)(4)in the examination of the need for changes in any standards subject to its authority under subsection(a),recommend issues for inclusion on the agendas of such designated professional groups of accountants or advisory groups,and take such other steps as it deems appropriate to increase the effectiveness of the standard setting process.

　　(2)BOARD RESPONSES.-The Board shall respond in a timely fashion to requests from designated professional groups of accountants and advisory groups referred to in paragraph(1)for any changes in standards over which the Board has authority.

　　(d)EVALUATION OF STANDARD SETTING PROCESS.-The Board shall include in the annual report required by section 101(h)the results of its standard setting responsibilities during the period to which the report relates,including a discussion of the work of the Board with any designated professional groups of accountants and advisory groups described in paragraphs(3)(A)and(4) of subsection(a),and its pending issues agenda for future standard setting projects.